促进我国体育产业发展的财政政策支持研究

2014年10月，国务院以46号文件出台了《关于加快发展体育产业促进体育消费的若干意见》，这是国家层面第一次从产业角度专门强调发展体育产业。财政作为国家治理的基础和重要支柱，应发挥财政政策和财政资金导向作用，推动体育产业快速发展。文章在研究梳理已有体育产业发展相关文献的基础上，分析了当前我国体育产业发展现状及存在问题，就财政如何支持体育产业发展进行了全面系统的研究，提出了相关政策建议。

Research on Fiscal Policies Supporting the Development of Sports Industry in China

In October 2014,the State Council issued " Opinions about Speeding up the Development of Sports Indus-try and Promoting the Sports Consumption”,which was the first time for the country to emphasize the develop-ment of sports industry from the angle of industry. Finance,as the basis and important pillar of governance, should give play to the role of fiscal policy and financial capital orientation so as to promote the rapid develop-ment of sports industry. The paper,based on the research literatures on the development of existing sports in-dustry,analyzes the current development situation and problems of sports industry. It further conducts an over-all and systematic research on how to support the development of the sports industry on the part of finance and comes up with the relevant policy suggestions.