大型公共体育场馆改革的财税政策研究

发布时间：2018-01-19 21:35

本文关键词： 大型公共体育场馆改革财税政策文化产业场馆运营　出处：《武汉体育学院》2014年硕士论文　论文类型：学位论文

【摘要】：大型公共体育场馆的建设、改革状况在一定程度上反映了一个地区的经济发展水平，同时，当地的经济的发展也会促进该地大型场馆的发展情况。经济较为发达的地区，人们的体育需求会不断上升，由最初的锻炼逐步转向以追求娱乐、健康为目的的精神需求。大型公共体育场馆是人们进行锻炼的最主要的场所，然而大型公共体育场馆普遍存在着预算管理、人事管理、分配管理等等传统的弊端，这些问题的出现增加了大型体育场馆的财政负担，运营管理的自主权也受到一定限制。大型体育场馆是提供体育公共服务以及构建体育公共服务体系的重要内容，同时也是我国发展体育产业的重要载体。政府构建体育公共服务体系，相应的政策支持是必不可少的。相关研究结果显示：目前，中国的大型公共体育场馆在操作的过程中面临着相当大的困难，主要表现为：一，，投入有限，资金短缺，我国部分大型公共体育场馆收入实现形式大都依靠政府拨款，虽然收入实现形式多样，但是鉴于我国大型公共体育场馆的管理体制，使得多样的收入形式缺乏可操作性；二，场馆利用效率低，我国大型公共体育场馆所属体育行政部门专业管理素质较低，目前并没有专门的政策支持使得大型公共体育场馆能在市场经济条件下，灵活的进出；三，大型公共体育场馆营销手段单一，不能有效适应市场经济的发展，对于推动体育产业发展的财政政策的缺乏，并不能像文化产业那样实现突飞猛进的发展；四，政府的财税政策支持不够，场馆所承受的支出负担较大。由此，我国的大型公共体育场馆改革势在必行，而政府的相关财税政策是大型体育场馆在运营以及改革中的最重要最、核心的方面。从财税政策方面进行研究分析，掌握大型公共体育场馆改革的财税动力，是保障体育公共服务供给能力与水平的前提。在投资有限的情况下，通过场馆的改革提高场馆的综合效益、竞争力以及更便捷的为体育锻炼者提供更好的场馆服务。
[Abstract]:The construction of large-scale public stadiums and gymnasiums, the status of reform to a certain extent reflects the level of economic development of a region, at the same time. The development of local economy will also promote the development of large venues. In economically developed areas, people's sports demand will continue to rise, from the initial exercise to the pursuit of entertainment. Large public stadiums and gymnasiums are the most important places for people to exercise. However, large public stadiums generally have budget management and personnel management. Distribution management and other traditional drawbacks, these problems increase the financial burden of large stadiums and gymnasiums, and the autonomy of operation management is limited. Large-scale stadiums and gymnasiums are not only the important contents of providing public sports services and constructing sports public service system, but also the important carriers of the development of sports industry in China. The government constructs the sports public service system. The relevant research results show that at present, the large public stadiums and gymnasiums in China are facing considerable difficulties in the process of operation, mainly as follows: first, limited investment. Due to the shortage of funds, the revenue of some large public stadiums and gymnasiums in China mostly depends on government funds. Although the forms of revenue realization are various, but in view of the management system of large public stadiums and gymnasiums in China. Lack of maneuverability for various forms of income; Second, the utilization efficiency of stadiums is low, and the professional management quality of the sports administrative departments of the large public stadiums in China is low. At present, there is no special policy to support the large-scale public stadiums and gymnasiums under the market economy conditions. Flexible access; Thirdly, the marketing means of large-scale public stadiums and gymnasiums are single, which can not effectively adapt to the development of market economy, and the lack of financial policy to promote the development of sports industry, can not realize the rapid development like the cultural industry; Fourth, the government's fiscal and tax policy support is not enough, the stadiums bear a large burden of expenditure. Therefore, the reform of large-scale public sports venues is imperative. The government's related fiscal and taxation policies are the most important and core aspects in the operation and reform of large-scale stadiums and stadiums. From the aspect of fiscal and taxation policy research and analysis, grasp the financial and tax power of large-scale public stadiums and gymnasiums reform. It is the premise of ensuring the ability and level of public sports service supply. Under the condition of limited investment, the comprehensive benefit of the stadium and gymnasium can be improved through the reform of the stadium and gymnasium. Competitive and more convenient for physical exercisers to provide better venue services.
【学位授予单位】：武汉体育学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G818;F812.0

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