| Article 21 of our Constitution states: "National development of sport and promotes mass sports activities to improve people's health",Article 2 of Sports Law also provides that:"The state develops physical culture and promotes mass sports activities,improve the quality of the whole nation." Equal access to public rights of sports services one of the fundamental rights of citizens.State financial operation of the alienation of property is based on the premise of the people,the state financial operation of the footing is to ensure the realization of the fundamental rights of the people,the state through various channels,to the public a balanced provision of sports public services to satisfy the public's Sports Public Service demand is the responsibility of the state. The party's 10 Sixth Plenary Session of the decision in building a harmonious society should be made to reform the public finance system,to scientifically standardize the scope of financial expenditure,increase financial investment in public services,the purpose is to gradually achieve balanced development of public services. Therefore,equal access to public rights of sports service is one of the fundamental rights of citizens, the state through various channels should provided a balanced provision of sports public services to meet the public demand for public services in sports,that is the responsibility of the state. However,in the whole country run sports system,strictly speaking,is the whole nation to do sports,sports not only the existence of the financial expenditure of public sports service and public service sports serious non-equilibrium, and the various sectors of urban and rural areas,local community groups public enjoyment of sports services are also huge differences. the Chinese sports goal of equalization of public services is far from being achieved. the formation of many reasons explains this situation,an important The reason is that China's financial legal system is not perfect. Therefore,at this stage of the Chinese sports equalization of public services law to protect the financial system has a positive meaning and explore the theoretical value.This article is divided into four parts:the first chapter, "Chinese sports service equalization finance law to protect the basic theory." The part of the first based on different theories expounded summary of public services,the concept,scope and balanced standards of meaning; then analyzes the sports concept of public service,content,and classification,and from three perspectives discussed sports service equalization significance; final set proposition is based on the theory that the "market failure theory" and "fairness and justice of the concept". Chapter II,"The National Sports Public Service Act to protect the financial system of equalization and Its Significance." This section from the financial transfer payment,powers and financial authority and the financial supervision mechanism to match the perspective, were introduced in Japan,Germany and the UK Sports Public Service Act to protect the financial system and put forward our point of view from the three learn from the advanced countries experience. Chapter III, "China's public finance law and sports services security system equalization problem." This describes the current balance of sports finance law,public service status of security system,mainly of the existence of the financial transfer payment,division of power and financial power,financial supervision mechanism problems. Chapter IV, "Improvement of public sports service equalization Financial Law Act protection system." This part of the first three parts of the analysis based on the combination of the actual situation in China,put forward a sound public sports service in France and France to protect the financial equalization system of countermeasures,including establishing the concept of financial law,sound fiscal transfer payment system,clarify and strengthen the powers financial supervision system.
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