国内外职业体育俱乐部财政政策研究述评

Review on Domestic and International Researches on Fiscal Policies for Professional Sports Clubs

职业体育除了具有显现的经济价值之外,还具有深层的社会价值,对社会具有正面影响。鉴于此,财政政策应该被作为扶持职业体育发展的最直接的经济政策之一,重点推行。文章对国内外职业体育与政府补贴和税收政策的已有文献进行回顾,并且对我国现有职业体育财政政策进行深入分析,以期为后续职业体育俱乐部财政政策的提出提供理论依据,从而促进我国职业体育更好地发展。

The professional sports not only have apparent economic value, but also have deep social value and a great influence to society. In view of this, the fiscal policy as the one of the most direct economic policies to support the development of the professional sport should be continue to implement. In this paper, by reviewing the literatures of domestic and foreign professional sports with government subsidies and tax policies and deeply analyzing the existing fiscal policies of professional sports of our country, the author provide the fiscal policies theoretical basis of professional sports clubs. So that the professional sports have a great development in the future.