摘要
采用文献资料、比较分析等方法,就中美部分体育场馆委托经营的合同性质、运营收入的归属与成本的负担、经营自主权的范围、公益使用、经营风险、激励机制、税费等方面进行比较分析。进而提出积极培育专业体育场馆运营机构、适当控制监管范围、赋予经营者充分经营自主权、适当减轻经营者经营负担、规避经营者短期行为和明确公益性使用等方面的建议。
By applying the methods of the documents,the interview,the compare and so on,the paper comparatively analyses such elements of sports stadiums as the character of the contract,the ownership of income and the burden of the expenditure,the scope of the right of self-management,the public use,the operational adventure,the incentive mechanism and the duty between China and America.It is followed by some suggestions such as on how to foster the professional management company,how to dominate the supervision scope and endow the operator the completely right of management,how to properly lighter the burden of the operator,elude the short-term actions of the operator and make sure the public use to exert the social benefit of the sports facility.
出处
《西安体育学院学报》
CSSCI
北大核心
2013年第1期1-7,共7页
Journal of Xi'an Physical Education University
基金
教育部新世纪人才支持项目(080789)
教育部留学回国人员科研启动基金资助项目(20111139)
关键词
中美体育场馆
委托经营
比较
启示与建议
sports facilities in China and America
commissioned management
comparation
the inspiration and suggestion