现代奥运会支出的分类与模式

Study on the Classification and Ways of the Finance Expenditure of Olympic Games

采用文献资料法、访问法、比较法等方法,对现代奥运会支出的分类与模式进行归纳分析,目的是更好地研究奥运会的资金运作,寻求减少支出的途径。按照支出在奥运会举办之后能否被继续使用,将现代奥运会的支出分为组织支出和工程支出两部分。奥运会支出模式不同,主要是在工程支出方面存在巨大的差异,在对蒙特利尔、洛杉矶和巴塞罗那奥运会工程支出进行实证研究的基础上,探讨了3种奥运会支出的模式。

Classification and ways of finance expenditure of Olympic Games were analyzed in order to have a better understanding and use of the funds and look for ways of decreasing expenditure. Methods of documentation, interview and comparative study were employed. Based on the principle of sustainable use of the expenditure after the Games, the expenditure of Olympic Games are generally divided into two parts; that for organization of the Games and that for basic civil construction. There existed great differences in expenditure of civil construction for different Olympic Games, which was exemplified by those of the Montreal, Los Angeles and Barcelona Games in this paper.