国外公共服务机构资产管理及其对我国公共体育场馆改革的启示

Asset Management of Foreign Public Service Institution and Its Revelation to Public Sports Facility Reform in China

采用文献资料法、比较分析法及归纳法,从横向角度对美英2国公共服务机构资产管理的做法进行了分析,并结合我国公共体育场馆目前资产管理方面存在的问题,详细阐述了国外公共服务机构资产管理对我国事业制公共体育场馆资产管理改革的启示。认为:我国公共体育场馆资产管理改革要转变政府职能,分类推进改革;改革体育国有资产管理体制,明晰公共体育场馆产权;强化场馆内部资产与财务管理、优化场馆资产的配置方式等以转变公共体育场馆经营理念,完善资产管理运行机制;建立并逐步完善场馆治理机制、资产管理与预算管理紧密对接、引入社会监督机制等以健全资产管理监督机制,防范公共体育场馆经营风险。国外先进的公共服务机构资产管理经验为我国公共体育场馆改革提供了新的思路和借鉴。

By the methods of literature review, comparative analysis and induction, this paper analyzed asset man- agement of public service institutions in the United States and Britain in the horizontal perspective. According to the asset management problems of public sports facilities in China, this paper particularly points out its revelation to China＇s related reform. It puts forward the opinions as follows. China＇s asset management reform of public sports facilities should change government responsibility, classify the public sport facilities, reform sport state-owned as- set management system, clarify property rights, enhance arena asset and financial management, improve opera- tional mechanism through strengthening inter assets and financial management, improve asset management mecha- nism, set up arena govern mechanism, joint asset management and budget management, and introduce public su- pervisory mechanism. All the above methods will improve asset management supervisory mechanism and prevent public sports facility＇s management risk. The advanced experience of the foreign public service institution＇s asset management provides a new idea and reference for the public sport facility reform in China.