体育事业公共财政支出研究

Research on the Public Fiscal Expenditure of Sport Business

以体育事业公共财政支出作为研究对象,在对体育事业公共财政支出的规模和结构进行分析的基础上,深入剖析了我国体育事业公共财政支出中存在的问题,结果表明,我国体育事业经费支出越位与缺位并存,体育事业经费支出的结构不合理,中央和地方政府的体育事权和财权不相统一。

Taking the public fiscal expenditure of sport business as the research object,this paper analyzed thoroughly the problems which exist by researching scale and structure of public fiscal expenditure of sport business in China.The result showed that the problem of exceeding and lacking coexist in the public fiscal expenditure of sport business,the structure of fiscal expenditure was unreasonable,and the financial and property rights of sports in central and local government were not unified.