财政转移支付:体育公共服务均等化的逻辑、困境与路径  

Fiscal Transfer Payment System: The Equalization Path of Sports Public Service

作　　者：花楷[1] 刘志云[2] HUA Kai LIU Zhivun(School of Sports Economics and Management, Hubei University of Economics, Wuhan 430205, China President Office, Tianjin Uni- versity of Sport, Tianjin 300381, China)

机构地区：[1]湖北经济学院体育经济与管理学院,湖北武汉430205 [2]天津体育学院院长办公室,天津300381

出　　处：《天津体育学院学报》2016年第4期283-286,309,共5页Journal of Tianjin University of Sport

基　　金：国家体育总局基金项目(项目编号:2363SS16100);国家社会科学基金项目(项目编号:12BTY014)

摘　　要：政府财政能力均等化是实现基本公共服务均等化的核心,财政转移支付是实现体育公共服务均等化的重要工具。研究采用文献资料、实地调查和跨学科分析等研究方法,在阐述体育公共服务转移支付内涵和与均等化内在关系的基础上,探究当前体育公共服务转移支付的不足与成因,并依据上述分析提出完善建议。研究得出当前体育公共服务转移支付困境:难支撑,体育公共服务一般性转移支付的局限;不协同,体育公共服务专项转移支付管理的无序;无考核,体育公共服务转移支付绩效评价体系的缺失。对此提出完善体育公共服务转移支付,实现体育公共服务均等化的建议:厘清事权与财力,科学运用转移支付手段促进体育公共服务均等化;规捋定位职能与治理结构,实现转移支付供给体系的协同化;建立量化评价机制,完善体育公共服务转移支付的保障体系;创新机制,营造体育公共服务转移支付的激励性氛围。It is well know that the ability equalization of government finance is a key factor to achieve the equalization of public service. Additionally, fiscal transfer payment is an important tool to realize the equalization of sports public service. In this paper, problems of the current financial transfer payment of sports public service and its reason were investigated by means of literature data, field survey and cross disciplinary analysis. Furthermore, some recommenda- tions were summarized based on above studies. The results showed that the plight of the transfer payment of the sports public service is displayed as limita- tions, non-cooperative and no examination, etc. Based on these results, we put forward some suggestions such as, distinct powers and financial resources, scientific use of fiscal transfer payment, scientific positioning of function and governance structure, building of the synergistic supply system of transfer pay- ment, formation of scientific quantitative evaluation mechanism and improving the guarantee system of the transfer payment of the sports public service. These suggestions may provide incentive atmosphere for transfer payment of sport public service.

关 键 词：财政转移支付 体育公共服务均等化 一般性转移支付 专项转移支付 

分 类 号：G80-05[文化科学—运动人体科学]