| 新时期公共体育服务财政支出的绩效评估与政策优化 |
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| 引用本文： | 兰迪.新时期公共体育服务财政支出的绩效评估与政策优化[J].湖北体育科技,2021(3):218-220,282. |
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| 作者姓名： | 兰迪 |
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| 作者单位： | 武汉华夏理工学院体育学院 |
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| 基金项目： | 国家社科基金项目“我国公共体育服务财政政策与保障机制研究”(12BTY0014)。 |
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| 摘 要： | 在文献资料研究、现状调查与专家访谈的基础上,通过定量和归纳的方法对现行财税制度下公共体育服务的财政支出特征进行了梳理分析,从“实然”层面研究了公共体育服务财政支出的绩效评价体系、评价标准和评价方法;从逻辑推演与实践分析相结合的角度,提出了完善我国公共体育服务财政政策的优化路径:转变公共体育财政职能,优化支出结构,推进国家财政转向公共财政;严格依照预算法进行规范化管理,逐步推动公共体育财政预算改革,由统收统支转向公共预算;以责权为依据明确公共体育服务的事权,以事权为依据划分财政支出范围,重视事权与相应财权的匹配;完善公共体育财政的相关法规确保有法可依,明晰个中责权调动多方积极性,实行分级管理加快完善公共体育财政转移支付制度,遵循人本原则深化落实体育公共服务的均等化建设。
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| 关 键 词： | 公共体育服务 财政支出 绩效评估 政策优化 |
Performance Evaluation and Policy Optimization of Public Sports Service Financial Expenditure in the New Era |
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| LAN Di.Performance Evaluation and Policy Optimization of Public Sports Service Financial Expenditure in the New Era[J].Journal of Hubei Sports Science,2021(3):218-220,282. |
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| Authors: | LAN Di |
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| Institution: | (Institute of Physical Education,Wuhan Huaxia Institute of Technology,Wuhan Hubei,430223) |
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| Abstract: | On the basis of literature research,investigation on present situation and expert interview,through quantitative and inductive methods,this paper analyzes the characteristics on financial expenditure of public sports services under the current fiscal and tax system.It studies the performance evaluation system,evaluation criteria and evaluation methods of public sports service financial expenditure from the"reality"level.Then it puts forward the optimization path to improve Chinese public sports service financial policy from the perspective of logical deduction and practical analysis.It should change the function of public sports finance,optimize the structure of expenditure,and realize the goal of transforming national finance into public finance.And which should carry out standardized management in strict accordance with the budget law,and gradually promote the reform of public sports budget from unified revenue and expenditure to public budget.Based on responsibility,it should define the power of public sports service,and divide the scope of financial expenditure on the base of administrative power,then attach importance to the matching of administrative power and corresponding financial power.It should improve the relevant laws and regulations of public sports finance to ensure that there are laws to follow,and clarify the responsibilities and rights to mobilize the enthusiasm of all parties,and implement hierarchical management to speed up the improvement of public sports financial transfer payment system,then deepen the equalization of sports public service in the principle of humanism. |
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| Keywords: | public sports service financial expenditure performance evaluation policy optimization |
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