摘要
中国体育财政正在向着民生化转型,但体育部门仅对财政资金的使用范围作出规定,而不注重政策执行的适用性和关联性,其弊端逐渐显现。通过对体育公共服务权责分配、资金流动以及法规框架的综合分析,认为体育事业系统已经习惯性地将竞技体育作为工作重心,竞技成绩仍是衡量体育部门绩效的最主要指标;中央体育彩票公益金被过多地使用在其他社会保障方面,地方体育彩票公益金难以到达基层社区。因此,建议扩大体育事业在中央体育彩票公益金中的使用比例;体育部门应走出封闭、孤立的状态,逐步形成多方合作、权责明确的体育公共财政系统。
China's sport finance is transforming towards people's livelihood orientation, but the sprots authorities have only stipulated the scope of application of financial funds, without paying any attention to the applicability and relevance of policy implementation, thus the malpractice is gradually appearing. Through a comprehensive analysis of the allocation of rights and liabilities of sports public services, the flow of funds and the framework of laws and regulations, this paper believes that the system of sports undertakings has been used to taking competitive sports as the focus of its work and the athletic performance is still the leading indicator to measure the performance of the sports depart- ments. The public welfare fund of Chinese sports lottery is spent too much in other areas of social secutities, the local public welfare fund from sports lottery is hard to reach the grassroot communities. Therefore, it suggests that the use ratio of the public welfare fund from Chinese sports lottery should be extended more to the sports undertakings, that the sports authorities should walk away from the closed and isolated state, and that a cooperative sports public financial system should be gradually formed with well defined powers and responsibilities.
出处
《当代财经》
CSSCI
北大核心
2014年第7期21-32,共12页
Contemporary Finance and Economics
基金
国家社科基金重大招标项目"中国体育产业政策研究"(09ZD&054)
关键词
体育公共财政
财政政策
事权
财权
sports public finance
financial policy
routine power
financial power