中国、美国、德国财政制度模式与体育体制的比较  

Financial System Model and Sports Systems among China,the USA and Germany

作　　者：杨叶红[1] 方新普[2] 

机构地区：[1]巢湖学院体育系,安徽巢湖238000 [2]安徽工程大学成教学院,安徽芜湖241000

出　　处：《成都体育学院学报》2011年第3期6-10,共5页Journal of Chengdu Sport University

基　　金：国家社会科学基金项目课题"社会转型时期的体育利益格局分化重组与对策研究"(08BTY021)阶段性研究成果

摘　　要：特定财政制度模式规范和约束各类体育组织开展行政管理。通过对美国、德国两国财政制度模式与体育体制实践的考察,可以概括出财政制度模式与体育体制的对应关系,提出在中国目前财政制度模式下其体育体制的发展方向。In a country or an area,all kinds of activities organized by duty institutions are under the constraints of specific financial system model,that is to say ＂administrate via financial way＂ which is the same situation with sports organizations.Through investigations on the national financial system model and sports system practice in the USA and Germany,conclusion about correspondence between financial system model and sports system can be drew.Besides,the Chinese sports system＇s developing direction based on the present financial system model in China can be raised.

关 键 词：财政制度 体育体制 事权 分税制 

分 类 号：F811.2[经济管理—财政学]