天津体育学院学报

体育类民办非企业单位是我国体育社会组织的一种,是一种公益性非营利组织,它的发展既受到西方公民社会理论的影响,又制约于我国总体性社会转型的时代特征与公益基因缺乏的文化土壤。确立法律身份的10多年以来,体育类民办非企业单位的发展速度较快,但整体效益不佳,资产困境是目前影响体育类民办非企业单位发展的主要因素之一,资产涉及组织自身及组织与外部环境的依赖与互动。探究体育类民办非企业单位的资产困境及现实路径,以推动其发展,提升体育公益水平。采用文献法、访谈法,结合资源依赖理论,对体育类民办非企业单位发展中的资产困境进行探讨。认为,发起资金视作捐赠有失偏颇,国家财政支持不均衡,体育服务收费低廉化,员工待遇水平低,税务优惠不到位,场馆房租及水电费用支出较大是主要困境。提出可供选择的路径为:在组织外部,发起资金可做变通处理,体彩公益金应资助民间发起的体育类民办非企业单位,大力购买体育类民办非企业单位的公共体育服务,税务优惠向小微企业看齐;在组织内部,应尽快完善会计制度,提升谋求社会赞助的能力,通过推动公益职业化,提高体育类民办非企业单位人员待遇,释放系统内场馆资源,降低房租水电费用支出。

As a sport non-profit organization,Private non-enterprise units of sport(PNEUS)is a kind of public welfare non-profit organization which devel-opment is not only affected by the western civil society theory,but also constrained by the overall social transformation and lack of the public welfare culturein China. Since the establishment of legal identity for more than a decade year,the development of the PNEUS is fast,but overall poor efficiency. Asset is cur-rently one of the main factors affecting the development of the PNEUS,which involves the organization itself,and the dependence and interaction between or-ganization and external environment. This paper is about to promote its development,enhance the level of sports public service by exploring the assets dilem-ma of the PNEUS and its practical path. From the view of resource dependence theory,using the methods of literature reference and interview,this paper dis-cussed the assets dilemma of PNEUS and offers some pathways. These factors as following led to a dilemma. The launch of the fund as a partial donation is bi-ased. The governmental financial support is not balanced. Sport service charges are too low. Employee salaries are too low. The range of tax incentives is notwide. Venue rental,water and electricity are somewhat expensive. Finally, on the outside of the organization,government can give special treatment onlaunched funds. PNEUS should be funded by the sports lottery welfare. Government should positively purchase public sports service of PNEUS. PNEUSshould be given tax incentives as that of small and micro businesses. On the inside of the organization,PNEUS should as soon as possible perfect the account-ing system,promote the ability to seek sponsorship from social philanthropy,improve the salary level of its employee,reduce the charge for water,electricityand house rent.