| （湖北经济学院 体育经济与管理学院，湖北 武汉 430205） 摘 要：以安徽省泾县为典型案例，在分析转移支付与体育公共服务均等化关系的基础上，探究当前体育公共服务转移支付的不足与成因，提出完善体育公共服务转移支付的政策建议。当前体育公共服务转移支付存在的问题是：体育公共服务一般性转移支付资金较少，过度依赖专项转移支付；体育公共服务专项转移支付资金拨付不规范，支出结构不合理；体育公共服务缺乏绩效评价体系，转移支付的监督、激励机制不健全。完善体育公共服务转移支付以促进体育公共服务均等化的政策建议是：依托政府职能转变，在厘清事权与财力基础上加大体育公共服务转移支付的力度；优化体育公共服务转移支付结构，提高一般性转移支付的比重；规范体育公共服务的专项转移支付；制定科学的体育公共服务绩效评价体系，健全转移支付的监督机制；创设体育公共服务转移支付的激励机制。 |
HUA Kai，LAN Zi-li
| （School of Sports Economics and Management，Hubei University of Economics，Wuhan 430079，China) Abstract: By taking Jing county in Anhui province as a typical case, and on the basis of analyzing the relationship be-tween transfer payment and sports public service equalization, the authors probed into deficiencies in current sports public service transfer payment and their causes, and put forward policy suggestions for perfecting the sports public service transfer payment. Problems currently existing in sports public transfer payment are as follows: the percentage of sports public service general transfer payment capital is small, dedicated transfer payment is overly relied on; sports public service dedicated transfer payment capital appropriation is not standardized, the expenditure structure is irra-tional; there is a lack of a performance evaluation system for sports public services, transfer payment supervision and stimulation mechanisms are incomplete. Policy suggestions for perfecting sports public service transfer payment in or-der to promote sports public service equalization are as follows: reinforce sports public service transfer payment by re-lying on government function changing and based on clarifying authorities and financial power; optimize the sports public service transfer payment structure, increase the proportion of general transfer payment; standardize sports public service dedicated transfer payment; establish a scientific sports public service performance evaluation system, complete the transfer payment supervision mechanism; establish a sports public service transfer payment stimulation mechanism. |
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