Research On Fiscal Policy To Promote The High Quality Development Of Sports Industry

The sports industry is an important part of promoting the construction of a healthy China and accelerating the pace of building a sports power.The high-quality development of the sports industry transforms the traditional extensive development that pursues speed and scale to the intensive development that pursues benefits and inclusiveness,which helps to more effectively meet the people's sports needs.The high-quality development of the sports industry includes rationally expanding the scale of the sports industry,optimizing the structure of the sports industry,strengthening the construction of stadium infrastructure,accelerating the cultivation of market players,and promoting sports consumption.It is based on the new development stage,implements new development concepts,and builds new An important manifestation of the development pattern.The quasi-public product attributes and positive externalities of the sports industry determine the legitimacy of its financial investment.The high-quality development of the sports industry cannot do without the support of fiscal policies.Researching the development of the sports industry from the perspective of finance will help to see the essential issues of financial support for the high-quality development of the sports industry,and provide a certain reference and basis for the formulation of the national sports industry financial policy.This paper conducts an in-depth study on the fiscal policy for the high-quality development of the sports industry.Its theoretical significance lies in trying to build a theoretical analysis framework for finance to promote the high-quality development of China's sports industry,analyze the mechanism of financial policy support for the high-quality development of the sports industry,and scientifically locate finance The role of policy support in the development of the sports industry;the practical significance lies in evaluating the efficiency of my country's fiscal policy supporting the development of the sports industry,analyzing the problems and influencing factors of the fiscal policy supporting the sports industry,and promoting the high-quality development of my country's sports industry.This article first defines the concept of the sports industry and the high-quality development of the sports industry,reviews the theoretical basis of fiscal policies to promote the high-quality development of the sports industry,and analyzes the choice of tools for fiscal policies to promote the development of the sports industry and the role of fiscal policies in promoting the high-quality development of the sports industry mechanism.Secondly,it expounds the history and current situation of sports industry and sports industry fiscal policy.Third,construct the sports industry development quality index,conduct a DEA analysis of fiscal policies to promote the high-quality development of the sports industry,evaluate the efficiency of fiscal policies to promote the high-quality development of the sports industry,and use TOBIT regression to analyze the factors that affect the efficiency of the sports industry's financial input.Fourth,taking Nanjing,Nanchang,and Xining as examples,using the sports industry development quality index model to calculate the sports industry development quality index of Nanjing,Nanchang,and Xining,and analyzing experience and lessons.Finally,it analyzes the problems in the practice of the fiscal policy to promote the development of the sports industry,and puts forward suggestions for improving the fiscal policy to promote the high-quality development of the sports industry.The main conclusions of this article are as follows:First,the development quality index of the sports industry and the financial investment of the sports industry show a significant positive correlation.For every additional unit of financial investment in the sports industry,the development quality index of the sports industry will increase by 0.271 units,which is less flexible.If the development quality index of the sports industry is to be improved,it is necessary to increase the financial investment in the sports industry more.Regional GDP per capita,population density,total retail sales of consumer goods per capita,and per capita income of residents have a significant positive correlation with the development quality index of the sports industry.Secondly,although DEA efficiency is gradually improving from a time perspective,the overall efficiency is still low.Specifically,in terms of pure technical efficiency,it shows that the pure technical efficiency of sports industry financial investment in the eastern region is greater than that of the central region,and the central region is greater than that of the western region.In terms of scale efficiency,it shows that the scale efficiency of financial investment in the sports industry in the western region is greater than that in the central region,and the central region is larger than the eastern region.In terms of comprehensive technical efficiency,the overall efficiency of financial investment in the sports industry in the central region is greater than that of the eastern region,and the eastern region is greater than that of the western region.Only by promoting the "dual improvement" of pure technical efficiency and scale efficiency,can the overall technical efficiency be further optimized.Third,through the TOBIT regression model,it is found that the policy efficiency factors of fiscal policy to promote the high-quality development of the sports industry mainly include the output value of the sports service industry as a proportion of GDP,the proportion of fixed asset investment in the sports service industry in the proportion of fixed asset investment in the sports industry,and the open rate of public stadiums.,The qualification rate of national fitness standards and the number of social sports instructors account for the proportion of sports practitioners.The proportion of sports service industry output value in GDP,the proportion of sports service industry fixed asset investment in sports industry's fixed asset investment,the open rate of public stadiums,the qualification rate of national fitness measurement standards,and the proportion of social sports instructors to sports employees are all relevant to the overall technical efficiency.Positive promotion.Fourth,the development quality index of the sports industry in Nanjing,Nanchang and Xining has shown an upward trend year by year.Nanjing's sports industry development quality index is higher than Nanchang,and Nanchang's sports industry development quality index is higher than Xining.The lessons learned include: giving play to the role of industry guidance funds,strengthening government-enterprise cooperation through equity participation,launching competitions and mass sports funding subsidies.The lessons and enlightenment are:financial investment is too dependent on higher-level financial subsidies,financial subsidy funds lack support for enterprises,and the cooperation between the government and social capital is not flexible enough.Fifth,the fiscal policy to promote the high-quality development of the sports industry still has shortcomings in terms of investment scale,structure,use of tools,guidance,supervision and evaluation.Mainly: First,the financial investment in the sports industry is relatively small.Second,the structure of financial investment in the sports industry is unreasonable.The third is the insufficient use of fiscal policy tools.Fourth,the financial guidance for diversified sports investment is insufficient.Fifth,the sports public finance policy lacks supervision and evaluation.Sixth,the investment scale,investment structure,tool use,guidance strength,supervision and evaluation of the sports industry should be further improved.The specific fiscal policy recommendations for improving the high-quality development of the sports industry are as follows: First,we must actively expand the scale of sports industry financial investment.Second,we must optimize the financial investment structure of the sports industry.Third,we must diversify the use of fiscal policy tools based on efficiency.Fourth,we must strengthen the guidance of investment in the diversified sports industry.Fifth,we must strengthen the supervision and evaluation of the financial expenditure of the sports industry.The innovations studied in this article are as follows: First,the innovation of research perspectives.From the perspective of the high-quality development of the sports industry,based on finance and economics,reveal the mechanism of the financial policy support for the development of the sports industry,find the shortcomings of the fiscal policy in the high-quality development of the sports industry in my country,and propose to promote the health and development of the sports industry in China.Financial policy recommendations for sustainable development.The second is the innovation of research methods.Use the empirical test analysis method based on DEA-Tobit model to empirically study the efficiency of sports financial investment,evaluate and locate the effect of financial policy support for the high-quality development of China's sports industry.Set up to reflect the scale and structure of the sports industry,stadium facilities construction,employees,market players,sports consumption and other 5 dimensions,a total of 12 indicators.By constructing a sports industry development quality index and combining it with financial investment indicators,it evaluates the efficiency of finance to promote the high-quality development of the sports industry,and analyzes the factors that affect the efficiency of sports industry financial investment.The third is the innovation of research content.Systematically reveal the fiscal policy issues for the high-quality development of the sports industry.Comprehensively use the relevant theories of various disciplines such as finance and economics to analyze,form comprehensive interdisciplinary research results,and construct a theoretical analysis framework for financial policy support for the high-quality development of China's sports industry,starting from the perspectives of public products and externality theories Analyze the choice of tools for fiscal policy to promote the development of the sports industry,and put forward ideas and countermeasures for the improvement of the fiscal policy system for the high-quality development of the sports industry on the basis of the development status of the sports industry and related fiscal policies.