CAJ | 학술논문

采用文献资料法、比较分析法、统计分析法等，就我国群众体育公共财政投入问题进行研究。结果表明：我国群众体育财政投入不足；群众体育和竞技体育财政投入结构不合理；体育彩票公益金使用的公益性尚待提高；群众体育财政投入的民生性有待加强；群众体育公共财政支出地区失衡和城乡失衡。在此基础上，提出政府应树立公共财政理念，建立多元化群众体育资金供给机制，完善政府间转移支付制度，构建体育事业公共财政投入的制度基础等建议。
채용문헌자료법、비교분석법、통계분석법등，취아국군음체육공공재정투입문제진행연구。결과표명：아국군음체육재정투입불족；군음체육화경기체육재정투입결구불합리；체육채표공익금사용적공익성상대제고；군음체육재정투입적민생성유대가강；군음체육공공재정지출지구실형화성향실형。재차기출상，제출정부응수립공공재정이념，건립다원화군음체육자금공급궤제，완선정부간전이지부제도，구건체육사업공공재정투입적제도기출등건의。
By using the research methods of literature review, comparative analysis and statistical analysis, this paper analyzes the public fiscal investments for mass sports. The results show that the problems lie in inadequate public fiscal investments in mass sports, inappropriate structure between mass sports and com- petitive sports investment, low public welfare from the public welfare funds of sports lottery, poor people＇ s livelihood from financial funds for mass sports, and unbalanced public fiscal expenditure of mass sports between different regions and urban-rural areas. On the basis of this, it suggests that the government should set up public financial idea, establish a diversified funds supplying mechanism for mass sports, per- fect inter-governmental transfer payment system and construct the institutional foundation of public fiscal investment for sports business.