Abstract: The paper studies the concept of sharing development and the theory and practice of leading sports nation by means of literature review and logical analysis. The study indicates that China has creatively proposed the “five development concepts” in response to the problems and challenges of human society development, thus contributing China's wisdom and solution to addressing the various challenges facing the whole world. The core of sharing development is to uphold fairness and justice and meet people's aspiration for a better life, which is consistent with the value of building a leading sports nation. Building a leading sports nation, as the strategic task of developing sports in the new era, represents the philosophy of developing sports with people as the center and the basic requirement of developing sports along the path of socialism with Chinese characteristics. To conform to the concept of sharing development, the value construction of leading sports nation should stick to the idea in both theory and practice that sports be developed for the general public, embodying the philosophy of “for people, fully shared by people, co-constructed and co-shared by people, and progressively shared”, take people as the center, meeting people's pursuit of happy life while embodying the principle of balance, fairness, benefit for all, use cultural confidence as the primary driving force while stressing interaction with the international community, thus embodying our philosophy of making contributions to and providing services for the international community, and stress the construction of new coordinated and shared development order of world sports, making sports an essential part of building a shared future for mankind.

Key words: sharing development, leading sports nation, value construction