我国不同性质体育场(馆)运营状况的财务比较分析.pdfVIP

文章编号: 1000-677X(2011)05-0020-07 Vo1. 3 1,No. 5 ,20-26 ,201 1. 我国不间性质体育场(馆)运背状况的财务比较分析 Comparative Analysis on Finance of the Different Kinds of the Sport Facility in China 陈元欣，王健 CHEN Yuan-xin ,WANG Jian 摘 要:采用文献资料调研、数理统计和比较分析等方法，就我阁不同性质体育场(馆〉运管 状况的部分财务指标进行了比较分析。研究认为，事业场(馆)在经费自纷、资产负债率、经 营效率、经济效益和税费负担等方面均低于企业场(馆) ，事业场(馆)的平均人员支出和就 此人数均高于企业场(馆) ，本体收入成为体育场(馆)的主妾级管收入。 关键词:事jk场(馆) ;企业场(馆) ; lii 管p 财务比较 Abstract: By applyíng the methods of the líterature revíew , mathematícal statistics and th巳 com­ parison , thís paper comparatívely analyzes the management condition of the public and the cor- porative sport facilíty of different nature through part of the financial index. The research result shows that the public sport facility be lower than the corporative on the ratio of the self-finan- cí吨， the asset-liability ratio , the management efficiency , the economic effect and the burden of the taX and fee , the public sport facility is higher than the corporative on the average personnel cost and the employee. and the income based on the sports become the main source of the oper- atíonal íncome. The main purpose of thís paper is to offer the thωretical support and reference for the management and the reform of the sport facility ín Chína. 区町、阿制也:the 扒Jhlic sport f町ilìty ; the co;γporative s如rt facilíty; rrw.nagement; compar.咄咄 fínance 中国分类号:G818 文献标识码:A