竞技体育公共服务的财政保障研究

发布时间：2018-07-04 23:12

本文选题：公共服务 + 体育公共服务　；参考：《西华师范大学》2015年硕士论文

【摘要】：构建完善的体育公共服务体系是建立健全基础公共服务体系的内在要求和建设体育强国的重要目标,竞技体育是体育事业中最具魅力的部分。目前,学术界几乎都把“体育公共服务”等同于“全民健身公共服务”,而将竞技体育与公共服务割裂开来。本文运用文献资料法、数理统计法和访谈法,首先阐述了公共服务和体育公共服务的涵义、内容,以及将竞技体育纳入体育公共服务体系的三个理论依据,并结合竞技体育的定义,界定出竞技体育公共服务的基本内涵和外延,指出现阶段我国竞技体育公共服务财政投入存在的问题以及问题的成因,在此基础上提出我国竞技体育公共服务有效供给的财政保障策略,主要结论如下:第一,竞技体育公共服务是以政府为主导的公共部门为了实现竞技体育公共利益,帮助运动员突破个人竞技潜能以追求利益而提供的一系列体育产品和服务的总称。竞技体育公共服务主要包括:在辐射范围大的国际(国内)单项运动和综合比赛中夺金可能性大的项目,或影响深远但无奖金的国际体育竞赛、竞技体育后备人才的发现与培养、不能带来赢利的各种训练服务、申办和筹备各类大型体育竞赛、为运动员和教练员提供基本的安全与退役保障、进行竞技体育科学研究、涉及竞技体育可持续发展的体育外事工作和竞技体育行业作风建设等。第二,现阶段我国竞技体育公共服务财政投入存在诸多问题:财政投入区域不平衡,在体育科研支出、非奥运项目、后备人才培养和运动员退役保障的方面缺位,财政投入-产出效益低、体彩公益金对竞技体育公共服务保障的力度较小等。第三,造成竞技体育公共服务供给不合理的财政原因有:体育财政投入不足,经费仍以财政拨款为主来源单一,体育事业基本支出过多挤占发展资金,投资结构不合理,各级政府间的财权与事权不匹配,缺乏完善的财税法律和财政监督机制。第四,为促进竞技体育公共服务的供给,实现竞技体育公共利益,促进体育财政资金的合理、合法的利用应从以下几个方面入手:加大财政投入;创新投资方式;明确投资方向,夯实竞技体育后备人才培养和运动员退役保障基础,追求最大效益和公平原则,鼓励体育科研和科技兴体,合理划分财事权和加强体育系统的财政监督。
[Abstract]:Building a perfect public service system of sports is the internal requirement of establishing and perfecting the basic public service system and the important goal of building a powerful sports country. Competitive sports is the most attractive part of the sports cause. At present, the academic circles almost equate "sports public service" with "national fitness public service", and separate competitive sports from public service. By using the methods of literature, mathematical statistics and interview, this paper first expounds the meaning and content of public service and sports public service, as well as the three theoretical bases for bringing competitive sports into the public service system of sports. Combined with the definition of competitive sports, this paper defines the basic connotation and extension of the public service of competitive sports, and points out the problems existing in the financial investment of the public service of competitive sports in China at present and the causes of the problems. The main conclusions are as follows: first, the public service of competitive sports is a government-oriented public sector in order to realize the public interests of competitive sports. The sum of a series of sports products and services that help athletes break through their individual competitive potential in pursuit of benefits. The public services of competitive sports mainly include: international (domestic) sports with a wide range of radiation, or events with a high possibility of winning gold in comprehensive competitions, or international sports competitions, which have a far-reaching impact but have no prize money. The discovery and cultivation of reserve talents of competitive sports can not bring profit to all kinds of training services, apply for and prepare for all kinds of large-scale sports competitions, provide basic safety and retirement security for athletes and coaches, and carry out scientific research on competitive sports. Sports foreign affairs related to the sustainable development of competitive sports and style construction of competitive sports industry. Second, at the present stage, there are many problems in the public service financial investment of competitive sports in China: the regional imbalance of the financial input, the absence of the sports research expenditure, non-Olympic events, the training of reserve talents and the retirement guarantee of athletes. The financial input-output benefit is low, and the public welfare fund of sports lottery is less powerful to guarantee the public service of competitive sports. Third, the financial reasons for the unreasonable supply of competitive sports public services are: the insufficient financial investment in sports, the single source of funds, the excessive consumption of basic expenditure on sports, and the unreasonable investment structure. Governments at all levels do not match the financial power and power, lack of sound fiscal and tax laws and financial supervision mechanism. Fourth, in order to promote the supply of competitive sports public services, realize the public interests of competitive sports, and promote the rational use of sports financial funds, the legal utilization should start from the following aspects: increasing financial investment, innovating investment mode; It is necessary to make clear the investment direction, consolidate the foundation of sports reserve talents training and athlete retirement guarantee, pursue the principle of maximum benefit and fairness, encourage sports scientific research and science and technology to invigorate sports, reasonably divide the right of financial affairs and strengthen the financial supervision of sports system.
【学位授予单位】：西华师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G812

【参考文献】