我国非公募体育基金会现状及发展对策

Current Situation and Countermeasures of Sports Fund Non-public Offering in China

我国非公募体育基金会运作在资金募集渠道、运行效率、效绩、收支状况等都存在一些问题。主要表现在:第一,出资方控制商业化的投资导向;第二,基金会自身保值增值造血机能不足;第三,存在"因需而捐"和"净资产不增值"的方式;第四,信息公开体现在低层次上。我们应有的对策是:积极引导慈善资金流向、不断提升非公募基金会组织的公信力、在税收政策方面给予进一步的宽松条件,形成与公募体育基金会发展相得益彰的两条腿,建立我国体育基金会完整的生态结构。

Using the method of literature research and questionnaire, fund rising channel, operating efficiency, performance, balance of payments situation and restricting factors of Sports Fund Non - public Offering in China is analyzed. In the performance of the main problems ： firstly, investors control commercial investment orientation. Secondly, the foundation＇ s own value needs to be maintained and increased. Thirdly, “donating because of the need” and“ no increasing of the net assets value” exist objectively. Fourthly, public information is embodied at the low level. The main countermeasures, as China＇ s sports charity strength in the future, we should actively guide the charity fund flows, continuously improve the credibility of the foundation, further relax the preferential policy of tax revenue, promote the development of public offering sports foundation and establish ecological structure of China＇ s sports foundation completely.