| （1.湖北经济学院 体育经济与管理学院，湖北 武汉 430205；2.上海体育学院 体育经济管理学院，上海 200438；3.集美大学 体育学院，福建 厦门 361021） 摘 要：基于公共服务理论，明晰政府“公共体育服务”的事权，界定公共体育服务财政保障的范围，提出建立完善的公共体育服务财政保障机制的主要内容与推进路径——建立健全的财政法规保障机制、创建多元化的资金投入机制、完善公共财政供给机制，以及制定科学的绩效评估体系等公共体育服务财政保障制度。 |
LAN Zi-li1，CAO Ke-qiang2，LUO Ying3
| （1.Institute of Sports Economics and Management，Hubei University of Economics，Wuhan 430205，China；2.Institute of Sports Economics and Management，Shanghai University of Sports，Shanghai 200438，China；3.School of Physical Education，Jimei University，Xiamen 361021，China) Abstract: Based on public service theories, the authors clarified the government’s authority responsibilities for “public sports service”, defined the scope of public sports service financial assurance. On this basis, the authors ten-tatively put forward the main contents and developing path of building a complete public sports service financial assurance mechanism – establish a sound financial legal assurance mechanism, found a multiple capital investment mechanism, perfect the public financial supply mechanism, and establish public sports service financial assurance systems such as scientific performance evaluation system etc. |
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