摘要
通过政策法规、经费来源、财政支出的方式与范围,以及绩效评价等维度对发达国家体育公共财政相关研究成果进行系统梳理,旨在把握发达国家体育公共财政研究脉络,洞悉发达国家公共财政研究动态。研究发现:发达国家体育公共财政,有着财政保障政策与绩效评价制度两方面的政策制度保障;实行以政府财政拨款为主、辅之"因国而定"的多元(社会、市场、个人等)融资渠道;离不开政府的转移支出或转移支付的财政支出方式,覆盖"大同小异"的财政支出范围;涉及体育组织、公共体育服务、体育场馆三大领域的绩效评价,呈现出实证研究或量化研究趋势。对我国体育公共财政的理论研究与实践操作皆有启示,在理论研究层面应夯实体育公共财政理论基础研究、加强体育公共财政外延研究、加强体育公共财政实证研究;在实践操作层面应出台政策制度、拓宽融资渠道、嵌入绩效评价。
In terms of policies and regulations, fund sources, ways and scopes of fiscal expenditure, and performance evaluation, the authors carried out systematic collation on sports public finance related research achievements made in developed countries, so as to grasp sports public finance research developments in developed countries, and to gain an insight into sports public finance research trends in developed countries. The authors revealed the following findings: in developed countries, sports public finance has policy and system assurance in such two aspects as fiscal assurance policies and performance evaluation systems; multiple financing channels(society, market, individual, etc), mainly government fiscal appropriation, coupled with other financing channels varied with countries, are implemented; sports public finance will not exist without such a way of government fiscal expenditure as transfer expenditure or transfer payment, covering similar scopes of fiscal expenditure, involving performance evaluation in such three areas as sports organizations, public sports service and sports venues, showing the trend of empirical study or quantitative study. These researches have inspirations to the theoretical study and practical operation of sports public finance in China: in terms of theoretical study, China should solidify the theoretical basis study of sports public finance, strengthen the extended study of sports public finance, and strengthen the empirical study of sports public finance; in terms of practical operation, China should launch policies and systems, expand financing channels, and implant performance evaluation.
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