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作 者:刘辛丹[1] 庞亮[2] 许纳 周然[3,4] LIU Xindan PANG Liang XU Na ZHOU Ran(Southwestern University of Finance and Economics, Chengdu 611130, China Minnan Normal University, Zhangzhou 363000, China Beijing Sport University, Beijing 100084, China University of Florida, Gainesville FL32611, USA)
机构地区:[1]西南财经大学体育与经济管理研究中心,成都611130 [2]闽南师范大学体育学院,福建漳州363000 [3]北京体育大学管理学院,北京100084 [4]佛罗里达大学旅游休闲和运动系
出 处:《西安体育学院学报》2017年第2期140-146,共7页Journal of Xi'an Physical Education University
基 金:国家社会科学基金重点项目(12ATY003);中央高校基本科研业务费专项资金资助项目;教育部人文社会科学研究规划基金(13YJC630124)
摘 要:运用文献资料调研、案例分析、实地考察和对比分析法,结合《西澳体育中心托管法案1986》《税法2008》,对西澳州属体育场馆群近年年报进行研究,分析了西澳州政府在西澳体育中心信托管辖下的州属大型体育场馆群管理运营中政府职能。结果表明:西澳政府对场馆管理机构及其体制立法规制;州政府的服务性补贴和购买公共服务是场馆群运营经费主要来源;州政府对税收方面豁免力度大;对西澳大型公共体育场馆群的运营能源费用实施优惠和补贴。并对我国制定公共体育场馆的管理法案和托管法案、明确政府角色和场馆定位、发挥政府职能作用提出相关建议。Methods employed are literature consultation,case analysis,field visit and comparative research. Thanks to"Act of Trusteeship of Western Australian Sports Center 1986",annual report of Sports Venues Complex in Western Australia was analyzed. Government functions manifested in management of Sports Venues Complex in Western Australia is dissected and detailed. Results show that management agencies and running mechanism of sports venue complex is legislatively controlled by Western Australian government. Subsidy and public service expense by government have become the main revenue of the sports venue complex. Meanwhile,state government endows these complex extensive rights to be exempt from tax. In addition,there is discount and subsidy offered by government for energy consumption incurred by operation. Suggestions are then put forward on how to legislate trusteeship and management of sports venue complex in China and how to divide the functions between sports venues and government to give a full play of governmental function.
分 类 号:G80-05[文化科学—运动人体科学]
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