| 摘要: |
| 自2014年开始，中央财政对大型体育场馆免费低收费开放给予补助资金，以促进大型体育场馆向社会开放，满足群众对健身场地的需求。首先，对《大型体育场馆免费低收费开放补助资金管理办法》进行解读，分析补助资金的内涵。通过对中部A省7座大型体育场馆免费低收费补助资金使用管理情况的实地调查发现，补助资金用于能源费用开支的比例最高，用于公共体育活动开展的比例较低。指出在资金拨付方面，对补助资金相关规定的执行力度不够；在资金使用方面，补助资金支出结构不合理；在账务处理方面，补助资金账务核算体系不健全；在资金监管方面，补助资金监管和绩效评价体系不完善。最后，提出应改进资金补助方式，改“事前补贴”为“事后补贴”，分设不同等级补助标准，强化相关规定的执行力度；细化明确补助资金核算管理内容与方法，确保补助资金专款专用；建立健全补助资金监管与绩效评价体系，提高补助资金使用效率等建议，以加强补助资金管理，提高补助资金使用效益，推动全民健身事业的发展。 |
| 关键词: 大型体育场馆 免低开放 补助资金 使用管理 公共体育服务 拨付 监管 核算 评价 |
| DOI： |
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| 基金项目: |
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| Research on the Utilization and Management of Subsidy Funds for Free and Low fee Large Stadiums and Gymnasiums——A Field Survey of Seven Stadiums and Gymnasiums in A Province |
| PAN Lei |
| (Institute of Finance and Trade, Hubei Academy of Social Sciences，Graduate School, Wuhan Sports University) |
| Abstract: |
| Since 2014, the central government has subsidized the opening of free and lowfee large stadiums and gymnasiums, so as to promote the opening of large stadiums to the society and meet the needs of the masses for fitness venues. Firstly, this paper interprets the “Management Measures of Free and Lowfee Opening Subsidy Funds for Large Stadiums and Gymnasiums” and analyses the connotation of the subsidy funds. According to the field survey on the utilization and management of free and lowfee subsidy funds for seven largescale stadiums and Gymnasiums in A province of central China, it is found that the proportion of subsidy funds used for energy expenditure is the highest, while the proportion used for public sports activities is low. It is pointed out that in the aspect of fund appropriation, the implementation of relevant provisions of subsidized funds is not enough; in the aspect of fund utilization, the structure of subsidized funds expenditure is unreasonable; in the aspect of accounting processing, the accounting system of subsidized funds is not perfect; in the aspect of fund supervision, the supervision and performance evaluation system of subsidized funds is not perfect. Finally, some suggestions are put forward including improving the way of fund subsidy, changing “presubsidy” to “postsubsidy”, setting different levels of subsidy standards, strengthening the implementation of relevant provisions, refining and clarifying the content and methods of its accounting management to ensure the exclusive utilization of subsidy funds; establishing and improving the supervision and performance evaluation system of subsidy funds, and improving the efficiency of the utilization of subsidy funds. This study is designed to strengthen the management of subsidy funds, improve the efficiency of the utilization of subsidy funds, and promote the development of the cause of national fitness. |
| Key words: large stadiums and gymnasiums free and low fee opening subsidy funds utilization management public sports services fund appropriation supervision accounting evaluation |
