Abstract: This paper reviewed the historical evolution of China’s sports funding sources, and analyzed the current situation of China’s sports funding sources from two levels: the fiscal and the non-fiscal sports funds. With reference to the changing trend of sports funding sources in developed countries, the transformation of China’s economic development, the New-type Urbanization Plan and sports potential capital demand forecast, the author analyzed the bearing capacity of current sports funding source structure and pointed out that the single capital source structure has been difficult to shoulder the responsibility of building the "health China" during the 13th 5-year plan period. Based on the analysis of sports capital cost sharing theory and realistic foundation, the author put forward suggestions on China’s sports funding sources from the following 3 aspects : (1) cultivating sports market and waking up "sleeping" funds; (2) promoting the reform of sports system, leveraging social capital power; (3) guiding the public sports consumption ideology, and broadening the sources of funds.

Key words: cost sharing, sports funds, bearing capacity, diversification