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.
出处
《成都体育学院学报》
CSSCI
北大核心
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
关键词
财政制度
体育体制
事权
分税制
financial system
sports system
authority
tax-distribution system