| 中国、美国、德国财政制度模式与体育体制的比较 |
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| 引用本文： | 杨叶红,方新普. 中国、美国、德国财政制度模式与体育体制的比较[J]. 成都体育学院学报, 2011, 37(3) |
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| 作者姓名： | 杨叶红 方新普 |
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| 作者单位： | 巢湖学院体育系;安徽工程大学成教学院; |
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| 基金项目： | 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 |
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| 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。
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| 关 键 词： | 财政制度 体育体制 事权 分税制 |
Financial System Model and Sports Systems among China, the USA and Germany |
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| Yang Yehong,Fang Xinpu. Financial System Model and Sports Systems among China, the USA and Germany[J]. Journal of Chengdu Physical Education Institute, 2011, 37(3) |
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| Authors: | Yang Yehong Fang Xinpu |
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| Affiliation: | Yang Yehong1,Fang Xinpu2(1.Physical Education Department,Chaohu College,Chaohu 238000,2.School of Adult Education,Anhui Engineering university,Wuhu 241000) |
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| Abstract: | 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 t... |
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| Keywords: | financial system sports system authority tax-distribution system |
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