体育公共服务均等化的实施路径研究——以财政法保障为视角

The Equalization of Sports Public Service——Take the finance act safeguard as view

维护社会的公平正义,保障公民的基本体育权利是实现体育公共服务均等化之根本要义。社会转型期我国体育公共服务发展呈明显非均衡状态。体育公共服务财政支出逐年下降、体育公共服务的事权和财权不对称、财政转移支付制度的不合理、体育公共服务财政的"自我监管"是体育公共服务非均等化的财政制度表征。市场失灵为财政政策法规保障体育公共服务均等化提供了理论基础,国外公共服务均等化的财政制度规定为我国体育公共服务均等化的财政法保障带来了有益的启示。实行财权与事权的统一、制定财政转移支付制度、健全财政监督机制、创设公众参与的财政预算制度、实行有效的政府绩效考评机制等手段将保障体育公共服务逐渐向均等化过渡。

The maintenance society＇s fair justice,safeguards citizen＇s basic sports right are the basic essential meaning that realizes the sports public service even equalization.Our country sports public service development assumes the obvious non-balanced condition in the social transition period.The sports public service expenditure year by year dropped,the sports public service governance and the property rights asymmetry,the financial shift payment system unreasonable,the sports public service finance ＂self-supervising and managing＂ does not highlight the sports publicly to serve the non-even equalization financial system attribute.The market malfunction public served the even equalization for the financial policy laws and regulations safeguard sports to provide the rationale,the overseas public service even equalization financial system stipulated public served the even equalization finance act safeguard for our country sports to bring the beneficial enlightenment.Practices the budget and financial system which the property rights and the governance unification,the formulation finance shift payment system,the perfect financial supervision mechanism,the establishment public participation,implements methods and so on effective government achievements examination and critique mechanism to safeguard the sports public service gradually to the even equalization transition.