競(jìng)技體育公共服務(wù)的財(cái)政保障研究
本文選題:公共服務(wù) + 體育公共服務(wù) ; 參考:《西華師范大學(xué)》2015年碩士論文
【摘要】:構(gòu)建完善的體育公共服務(wù)體系是建立健全基礎(chǔ)公共服務(wù)體系的內(nèi)在要求和建設(shè)體育強(qiáng)國(guó)的重要目標(biāo),競(jìng)技體育是體育事業(yè)中最具魅力的部分。目前,學(xué)術(shù)界幾乎都把“體育公共服務(wù)”等同于“全民健身公共服務(wù)”,而將競(jìng)技體育與公共服務(wù)割裂開(kāi)來(lái)。本文運(yùn)用文獻(xiàn)資料法、數(shù)理統(tǒng)計(jì)法和訪談法,首先闡述了公共服務(wù)和體育公共服務(wù)的涵義、內(nèi)容,以及將競(jìng)技體育納入體育公共服務(wù)體系的三個(gè)理論依據(jù),并結(jié)合競(jìng)技體育的定義,界定出競(jìng)技體育公共服務(wù)的基本內(nèi)涵和外延,指出現(xiàn)階段我國(guó)競(jìng)技體育公共服務(wù)財(cái)政投入存在的問(wèn)題以及問(wèn)題的成因,在此基礎(chǔ)上提出我國(guó)競(jìng)技體育公共服務(wù)有效供給的財(cái)政保障策略,主要結(jié)論如下:第一,競(jìng)技體育公共服務(wù)是以政府為主導(dǎo)的公共部門(mén)為了實(shí)現(xiàn)競(jìng)技體育公共利益,幫助運(yùn)動(dòng)員突破個(gè)人競(jìng)技潛能以追求利益而提供的一系列體育產(chǎn)品和服務(wù)的總稱(chēng)。競(jìng)技體育公共服務(wù)主要包括:在輻射范圍大的國(guó)際(國(guó)內(nèi))單項(xiàng)運(yùn)動(dòng)和綜合比賽中奪金可能性大的項(xiàng)目,或影響深遠(yuǎn)但無(wú)獎(jiǎng)金的國(guó)際體育競(jìng)賽、競(jìng)技體育后備人才的發(fā)現(xiàn)與培養(yǎng)、不能帶來(lái)贏利的各種訓(xùn)練服務(wù)、申辦和籌備各類(lèi)大型體育競(jìng)賽、為運(yùn)動(dòng)員和教練員提供基本的安全與退役保障、進(jìn)行競(jìng)技體育科學(xué)研究、涉及競(jìng)技體育可持續(xù)發(fā)展的體育外事工作和競(jìng)技體育行業(yè)作風(fēng)建設(shè)等。第二,現(xiàn)階段我國(guó)競(jìng)技體育公共服務(wù)財(cái)政投入存在諸多問(wèn)題:財(cái)政投入?yún)^(qū)域不平衡,在體育科研支出、非奧運(yùn)項(xiàng)目、后備人才培養(yǎng)和運(yùn)動(dòng)員退役保障的方面缺位,財(cái)政投入-產(chǎn)出效益低、體彩公益金對(duì)競(jìng)技體育公共服務(wù)保障的力度較小等。第三,造成競(jìng)技體育公共服務(wù)供給不合理的財(cái)政原因有:體育財(cái)政投入不足,經(jīng)費(fèi)仍以財(cái)政撥款為主來(lái)源單一,體育事業(yè)基本支出過(guò)多擠占發(fā)展資金,投資結(jié)構(gòu)不合理,各級(jí)政府間的財(cái)權(quán)與事權(quán)不匹配,缺乏完善的財(cái)稅法律和財(cái)政監(jiān)督機(jī)制。第四,為促進(jìn)競(jìng)技體育公共服務(wù)的供給,實(shí)現(xiàn)競(jìng)技體育公共利益,促進(jìn)體育財(cái)政資金的合理、合法的利用應(yīng)從以下幾個(gè)方面入手:加大財(cái)政投入;創(chuàng)新投資方式;明確投資方向,夯實(shí)競(jìng)技體育后備人才培養(yǎng)和運(yùn)動(dòng)員退役保障基礎(chǔ),追求最大效益和公平原則,鼓勵(lì)體育科研和科技興體,合理劃分財(cái)事權(quán)和加強(qiáng)體育系統(tǒng)的財(cái)政監(jiān)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.
【學(xué)位授予單位】:西華師范大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類(lèi)號(hào)】:G812
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