我国大型体育场馆财务运营及对策研究

Research on Financial Operation of Large Sports Facilities and Countermeasures in China

采用文献资料法、问卷调查法及归纳法等研究方法,对我国大型体育场馆财务运营状况进行分析,指出现阶段大型体育场馆财务运营中存在场馆维护成本较高、税收负担较重、能源费用支出高、无形资产开发的收入有限以及体育旅游和文化活动的发展有待加快等问题,并深度剖析了大型体育场馆面临财务运营困境的原因,最后针对问题提出了加大政策支持以提高偿债能力、降低运营成本以增强获利能力、增加经营收入以促进可持续发展、加大财政扶持力度以提高运营能力等改善大型体育场馆财务运营状况的对策,以期为盘活现有大型体育场馆资源、提高场馆设施综合利用率和运营能力提供参考。

Using the methods of literature review,questionnaire and induction,the author analyzes the situation of financial operation of large-scale sports venues firstly.Secondly,the author points out the problems in the financial operation,such as high maintenance costs,heavy tax burden,high energy costs,limited incomes of intangible assets,and the inadequate development of sports tourism and cultural activities.Thirdly,the author examines the reasons of financial operation trouble of large sports facilities deeply.At last,the author gives some advice to improve the financial operation situation of large sports facilities,including of enhancing policy-support to promote debt-paying ability,reducing the cost to strengthen earning power,increasing operation income to accelerate sustainable development,increasing the finance supporting force to strengthen the operation capacity and so on.The paper aims to provide information to efficient use of the resources of large sports facilities and promote sports facilities comprehensive utilization and operation capability.