我国不同性质体育场(馆)运营状况的财务比较分析

Comparative Analysis on Finance of the Different Kinds of the Sport Facility in China

采用文献资料调研、数理统计和比较分析等方法,就我国不同性质体育场(馆)运营状况的部分财务指标进行了比较分析。研究认为,事业场(馆)在经费自给、资产负债率、经营效率、经济效益和税费负担等方面均低于企业场(馆),事业场(馆)的平均人员支出和就业人数均高于企业场(馆),本体收入成为体育场(馆)的主要经营收入。

By applying the methods of the literature review,mathematical statistics and the comparison,this paper comparatively analyzes the management condition of the public and the corporative sport facility of different nature through part of the financial index.The research result shows that the public sport facility be lower than the corporative on the ratio of the self-financing,the asset-liability ratio,the management efficiency,the economic effect and the burden of the tax and fee,the public sport facility is higher than the corporative on the average personnel cost and the employee,and the income based on the sports become the main source of the operational income.The main purpose of this paper is to offer the theoretical support and reference for the management and the reform of the sport facility in China.