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以公共经济学、财政学、全民健身等相关理论为基础,采用文献资料法、数理统计法、逻辑分析法等研究方法,遵循公共支出的规模、结构和效益分析的逻辑顺序,对全民健身公共支出成本收益进行分析。结论 :1)全民健身财政支出规模和比例均比较低,体育彩票公益金用于全民健身事业比例低于规定标准;2)全民健身场地设施、全民健身活动、社会体育指导员培训支出比例波动比较大;3)城市每天参加健身活动的人数明显高于农村,社会体育指导员城乡配置失衡。建议:1)加大全民健身财政支出规模和比例,严格按照体育彩票公益金分配标准支持全民健身事业;2)进一步稳定全民健身场地设施、活动举办、社会体育指导员培训支出比例,优化全民健身公共支出结构;3)建立与完善全民健身公共支出绩效评价机制。
Based on the related theories of public economics, finance, fitness for all, and other research methods such as literature review, mathematical statistics and logical analysis, and following the logical sequence of the scale, structure and benefit analysis of public expenditure, Expenditure costs and benefits analysis. Conclusions: 1) The scale and proportion of national fitness expenditure are relatively low, and the proportion of sports lottery public welfare fund used in the national fitness program is lower than the required standard; 2) The ratio of fitness facilities, fitness activities and training expenditures for social sports instructor fluctuates greatly; 3) The number of people participating in fitness activities in urban areas is significantly higher than that in rural areas, and social sports instructors are unbalanced in urban and rural areas. Suggestions: 1) Increase the scale and proportion of public expenditure on fitness for public health and support the national fitness program in strict accordance with the distribution standard of sports lottery public welfare funds; 2) Further stabilize the facilities and activities of national fitness venues, and the proportion of training expenditures for social sports instructors, and optimize the public expenditure on public fitness Structure; 3) establish and improve the national public expenditure performance evaluation mechanism.