主办单位:成都体育学院
ISSN 1001-9154 CN 51-1097/G8

成都体育学院学报 ›› 2021, Vol. 47 ›› Issue (4): 100-106.doi: 10.15942/j.jcsu.2021.04.016

• 体育人文社会学:体育管理与体育产业 • 上一篇    下一篇

体育公共服务财政支出:现状、问题及建议

朱鹏   

  1. 湖南工商大学会计学院,湖南 长沙 410205
  • 收稿日期:2020-05-06 修回日期:2021-04-02 出版日期:2021-07-15 发布日期:2021-07-26
  • 作者简介:朱鹏,博士,副教授,研究方向:应用经济学、体育管理。E-mail:szzhupeng@163.com。
  • 基金资助:
    教育部国际合作与交流司项目“英国国教育际战略2030研究”([2019]3392);湖南省社会科学基金重点项目“资源价值流会计在供应链的应用研究”(19ZDB009);湖南省教育厅科学研究优秀青年项目“基于污染治理的绿色供应链资源价值流转分析研究”(20B156)。

Sports Public Service Fiscal Expenditure: Current Situation, Problems and Suggestions

ZHU Peng   

  1. Hunan University of Teahology and Business, Changsha Hunan 410205
  • Received:2020-05-06 Revised:2021-04-02 Online:2021-07-15 Published:2021-07-26

摘要: 文章以体育公共服务财政支出作为研究对象,对体育公共服务财政支出现状、存在的问题等进行深入分析。结果表明:我国体育公共服务财政支出总量仍显不足、体育系统财政供养人员偏多、体育公共服务财政支出结构不合理;我国体育公共服务财政支出问题的原因主要有扭曲的体育政绩考核机制、中央与地方体育事权与财权不相匹配、转移支付制度建设滞后,财政绩效监督机制有待规范。在此基础上,提出加大政府对体育公共服务财政支出力度、调整和优化体育公共服务财政支出结构、完善体育公共服务财政转移支付制度、重构地方政府体育公共服务财政支出绩效考核体系、构建体育公共服务财政支出监督机制等建议。

关键词: 体育公共服务, 财政支出

Abstract: Taking on sports public service fiscal expenditure as the research object, this paper analyzes the existing problems with sports public service fiscal expenditure. The results show that the total expenditure on public sports services in China is still insufficient for there are too many fiscal support personnel in sports system, and the structure of public sports service expenditure is unreasonable. The main causes for the problems with public sports service expenditure in China include the distorted sports performance evaluation mechanism, the mismatch of sports affairs and fiscal rights between the central government and the local government, lagging transfer payment system construction, and the fiscal performance supervision mechanism yet to be standardized. On this basis, this paper puts forward some suggestions including increasing the government's fiscal expenditure on sports public services, adjusting and optimizing the structure of sports public service fiscal expenditure, improving the fiscal transfer payment system of sports public services, reconstructing the performance evaluation system of local government's sports public service fiscal expenditure, and constructing the supervision mechanism of sports public service fiscal expenditure.

Key words: sports public services, fiscal expenditure, problems, causes

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