民生财政视角下公共体育场馆发展方式转变

Development Mode Transition of the Public Sports Facilities from the Angle of Livelihood Finance

采用文献资料法和专家访谈法,从民生财政的视角就我国公共体育场馆发展方式转变进行研究。研究认为公共体育场馆发展方式转变是民生内容不断扩充的体现,是民生财政建设目标的范畴,是建设公共体育服务系统的现实需要。目前我国体育场馆发展方式存在着发展理念不科学、决策机制不完善、运营绩效考核评价机制尚未建立、场馆的建设重大轻小、公共服务供给能力薄弱、运营专业化水平低、税费政策不合理等问题。提出更新场馆发展理念、建立以群众需求为基础的场馆建设决策机制、完善绩效考核评价机制、加大中小型公共体育场馆的建设投入力度、提高公共产品和服务的生产与供给能力、提高公共体育场馆运营专业化水平、尽快出台相应的税费优惠政策等促进公共体育场馆发展方式转变的建议。

By the methods of literature study and expert interview, the article focuses on the development mode transition of China＇s public sports facilities from the angle of livelihood f＇mance. The study concludes that the development mode transition of the public sports facilities embodies the continuous enrichment of people＇s livelihood. It is the target of livelihood finance construction and is the necessity of building up a public sports service system. Some irrational problems can be found in the development mode of China＇s sports facilities, such as unscientific development concept, imperfect decision-making mechanism, lack of an operation performance evaluation mechanism, laying emphasis on building large sports stadiums, weak public service supply ability, low professional operation level, irrational tax policies, etc. The article suggests renewing the concept of facilities development, establishing a decision-making mechanism for constructing sports facilities in line with the demand of the people, perfecting the performance evaluation mechanism, increasing the investment for the construction of the different-size public sports facilities, improving the production and supply of public products and service, raising the professional operation level of the public sports facilities and issuing as soon as possible the relative preferential tax policies in order to accelerate the development mode transition of the public sports facilities.