Abstract: Ireland has introduced the Sports Action Plan 2021-2023 (referred to as the “Plan”), which is inclusive and diversified, aiming to revive the sports industry affected by the COVID-19 as soon as possible. This paper uses literature, comparative analysis, logical reasoning and other research methods to systematically study the release origin, content structure and practical characteristics of the Plan. It is concluded that the Plan has constructed a three-level content system with the guiding principle of diversity and inclusiveness of the population, recovery of sports undertakings affected by the epidemic as the implementation logic, and extensive construction of digital information platform as the operation means. It shows the specific practical characteristics of paying attention to the sports work of special groups, coordinating the domestic sports competition resources, and emphasizing the development of digital sports industry. Under the background of normal epidemic prevention and control, China’s sports undertakings can learn from the successful experience of Ireland. Starting from the overall national strategy, we should deepen the blueprint of building a healthy China and focus on addressing the needs of vulnerable groups for sports health promotion. At the same time, we should play the guiding role of sports competition and proactively respond to the impact of COVID-19 on sports. And we should further develop the digital sports industry economy, promote the sports industry and sports management ability modernization.

Key words: Ireland, Sports Action Plan, Modernization of sports governance, Physical Education and Health