本文關鍵詞： 大型公共體育場館 改革 財稅政策 文化產業(yè) 場館運營　出處：《武漢體育學院》2014年碩士論文　論文類型：學位論文

【摘要】：大型公共體育場館的建設、改革狀況在一定程度上反映了一個地區(qū)的經濟發(fā)展水平，同時，當地的經濟的發(fā)展也會促進該地大型場館的發(fā)展情況。經濟較為發(fā)達的地區(qū)，人們的體育需求會不斷上升，由最初的鍛煉逐步轉向以追求娛樂、健康為目的的精神需求。大型公共體育場館是人們進行鍛煉的最主要的場所，然而大型公共體育場館普遍存在著預算管理、人事管理、分配管理等等傳統(tǒng)的弊端，這些問題的出現增加了大型體育場館的財政負擔，運營管理的自主權也受到一定限制。 大型體育場館是提供體育公共服務以及構建體育公共服務體系的重要內容，同時也是我國發(fā)展體育產業(yè)的重要載體。政府構建體育公共服務體系，相應的政策支持是必不可少的。相關研究結果顯示：目前，中國的大型公共體育場館在操作的過程中面臨著相當大的困難，主要表現為：一，，投入有限，資金短缺，我國部分大型公共體育場館收入實現形式大都依靠政府撥款，雖然收入實現形式多樣，但是鑒于我國大型公共體育場館的管理體制，使得多樣的收入形式缺乏可操作性；二，場館利用效率低，我國大型公共體育場館所屬體育行政部門專業(yè)管理素質較低，目前并沒有專門的政策支持使得大型公共體育場館能在市場經濟條件下，靈活的進出；三，大型公共體育場館營銷手段單一，不能有效適應市場經濟的發(fā)展，對于推動體育產業(yè)發(fā)展的財政政策的缺乏，并不能像文化產業(yè)那樣實現突飛猛進的發(fā)展；四，政府的財稅政策支持不夠，場館所承受的支出負擔較大。由此，我國的大型公共體育場館改革勢在必行，而政府的相關財稅政策是大型體育場館在運營以及改革中的最重要最、核心的方面。從財稅政策方面進行研究分析，掌握大型公共體育場館改革的財稅動力，是保障體育公共服務供給能力與水平的前提。在投資有限的情況下，通過場館的改革提高場館的綜合效益、競爭力以及更便捷的為體育鍛煉者提供更好的場館服務。
[Abstract]:The construction of large-scale public stadiums and gymnasiums, the status of reform to a certain extent reflects the level of economic development of a region, at the same time. The development of local economy will also promote the development of large venues. In economically developed areas, people's sports demand will continue to rise, from the initial exercise to the pursuit of entertainment. Large public stadiums and gymnasiums are the most important places for people to exercise. However, large public stadiums generally have budget management and personnel management. Distribution management and other traditional drawbacks, these problems increase the financial burden of large stadiums and gymnasiums, and the autonomy of operation management is limited. Large-scale stadiums and gymnasiums are not only the important contents of providing public sports services and constructing sports public service system, but also the important carriers of the development of sports industry in China. The government constructs the sports public service system. The relevant research results show that at present, the large public stadiums and gymnasiums in China are facing considerable difficulties in the process of operation, mainly as follows: first, limited investment. Due to the shortage of funds, the revenue of some large public stadiums and gymnasiums in China mostly depends on government funds. Although the forms of revenue realization are various, but in view of the management system of large public stadiums and gymnasiums in China. Lack of maneuverability for various forms of income; Second, the utilization efficiency of stadiums is low, and the professional management quality of the sports administrative departments of the large public stadiums in China is low. At present, there is no special policy to support the large-scale public stadiums and gymnasiums under the market economy conditions. Flexible access; Thirdly, the marketing means of large-scale public stadiums and gymnasiums are single, which can not effectively adapt to the development of market economy, and the lack of financial policy to promote the development of sports industry, can not realize the rapid development like the cultural industry; Fourth, the government's fiscal and tax policy support is not enough, the stadiums bear a large burden of expenditure. Therefore, the reform of large-scale public sports venues is imperative. The government's related fiscal and taxation policies are the most important and core aspects in the operation and reform of large-scale stadiums and stadiums. From the aspect of fiscal and taxation policy research and analysis, grasp the financial and tax power of large-scale public stadiums and gymnasiums reform. It is the premise of ensuring the ability and level of public sports service supply. Under the condition of limited investment, the comprehensive benefit of the stadium and gymnasium can be improved through the reform of the stadium and gymnasium. Competitive and more convenient for physical exercisers to provide better venue services.
【學位授予單位】：武漢體育學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：G818;F812.0

【參考文獻】

相關期刊論文 前10條

1 袁廣鋒;;北京奧運會場館功能可持續(xù)發(fā)展研究——基于我國大型公共體育場館運營現狀的反思[J];首都體育學院學報;2006年01期

2 吳慶華;;國外文化產業(yè)財稅政策借鑒與啟示[J];財會月刊;2010年05期

3 吳江;;文化產業(yè)財政支持模式的國際經驗借鑒[J];山西財政稅務�？茖W校學報;2009年06期

4 劉吾康;;發(fā)展我國文化產業(yè)的財稅政策研究[J];財政監(jiān)督;2011年09期

5 王剛;關于公共體育場館設施的建設中引入BOT投資方式的探討[J];廣州體育學院學報;2002年03期

6 余惠清,張宏;淺析大型體育場館的經營與管理[J];廣州體育學院學報;2002年03期

7 李國軍;盧元鎮(zhèn);;產權制度創(chuàng)新:我國公共體育場館深化改革的核心[J];軍事體育進修學院學報;2008年04期

8 付剛;影響體育場館經營的因素和對策[J];經濟師;2005年08期

9 金瑛;;國外運用財稅政策促進文化產業(yè)發(fā)展的經驗與借鑒[J];經濟研究導刊;2012年32期

10 胡慶山;郭敏;王健;;論我國綜合性大型體育場館發(fā)展的體制性障礙問題[J];上海體育學院學報;2006年02期

相關博士學位論文 前2條

1 孟文娣;中國群眾體育公共服務市場機制引入方式的研究[D];北京體育大學;2008年

2 龔志堅;主體功能區(qū)發(fā)展戰(zhàn)略下的財稅政策研究[D];江西財經大學;2010年

本文編號：1445615