摘要
当前各级体育行政部门正在积极探索政府向社会力量购买公共体育服务,购买资金主要来源于税收收入,以及体彩公益金等政府性基金。财政是政府集中一部分社会资源,用于为市场提供公共物品和服务,满足社会公共需要的分配活动或经济行为。通过走访调研发现,政府购买服务中,在项目规划、财政保障范围与支出结构、资金预算、资金支付等环节上存在问题。财政保障的欠缺正在制约着政府与社会力量的合作,不仅会对体育社会力量的生存与发展产生影响,更涉及能否满足公众诉求,实现社会公平公正。结合我国提出建立现代财政制度的改革目标,对政府购买公共体育服务中的财政保障机制进行深入探讨:(1)明确财政资金的保障范围与支出结构;(2)规范预算编制;(3)优化财政支付制度;(4)合理处理事权与支出责任关系。
At present,sports administrative departments at all levels are actively exploring the government's purchase of public sports services from social sectors.The purchase funds mainly come from tax revenue and sports lottery welfare fund.Finance is a distribution activity or economic activity that the government concentrates a part of social resources to provide public goods and services to the market and meet the public needs of the society.Through investigation,it is found that there are problems in the aspects of scope of finance coverage,capital budget and payment.Government funds are vital to the survival and development of sports social organizations.The lack of fiscal guarantee is restricting the cooperation between the government and social sectors.Associating with the reform goal of establishing modern fiscal system,this paper discussed the construction of modern fiscal guarantee mechanism from four aspects:1.correctly understand the nature of modern fiscal system and its manifestation in the public sports service system.2.Clarify the guarantee scope and expenditure structure of financial funds.3.Optimize the budgeting and pattern of payment.4.Reasonably handle the relationship between authority and expenditure responsibility.
作者
张小航
杨华
ZHANG Xiaohang;YANG Hua(Dept.of PE,Capital University of Economics and Business,Beijing 100070,China)
出处
《天津体育学院学报》
CAS
CSSCI
北大核心
2018年第3期185-190,216,共7页
Journal of Tianjin University of Sport
基金
国家社会科学基金项目(项目编号:15BTY065)
关键词
政府购买服务
公共体育服务
现代财政
government's purchase of public sports services
public sports service
modern fiscal system
作者简介
张小航(1979-),男,山东济南人,博士,副教授,研究方向为体育管理学。
