我国公募体育基金会与非公募体育基金会运作的比较分析

Comparison of the Operation Mode of Raised Sports Foundations and Private Sports Foundations in China

为探索我国体育基金会在实践运作中的特点和规律,以公募体育基金会和非公募体育基金会为切入点,运用文献资料、比较分析等方法对我国体育基金会的运作特点、2种基金会在实践运作中的差异进行分析。分析认为,我国体育基金会运行特点主要表现为双重管理体制的组织形式、社会捐助及政府补贴为主的筹资形式和项目主导的活动形式,这些特点在2种类型的基金会中有不同程度的体现;公募、非公募体育基金会在慈善行为指向、政府介入程度、项目运作方式、非公益支出比方面各有不同。建议优化我国体育基金会筹资形式、调整不同基金会的项目布局、调整政府对基金会的介入程度、加大对基金会非公益支出的监管力度。

To explore the operational characteristic and the regular pattern of Chinese sports foundation, this paper used literature and comparative methods to analyze the operational characteristic of Chinese sports foundation, and the difference between raised sports foundations and private sports foundations. Analysis believed that the operational characteristics of Chinese sports foundation was dual management system organizational forms, social contribu-tions and government subsidies based financing forms, project-driven activity forms. There exist differences of philanthropy point, government involvement, project behavior, non-public expenditure ratio between raised sports foundations and private sports foundations. It is suggested that the government should optimized financing forms of the sports foundation, adjust the project layout of different foundations, adjust the involvement degree of government, and strengthen the supervision of non-public expenditure of the foundations.