Abstract: This paper studies the sports public fiscal expenditure policy in China by using the method of literature review, comparative analysis and quantitative research.The rsult reveals that sports public fiscal expenduture policy in China favored the competitive sports.There are some unfair phenomena existing in the policy, such as regional unequal distribution, the disparity between urban and rural areas, and so on.The important reasons that caused these phenomena to exist are the government fiscal responsibility desalination, the neglect of financial fairness ideas, the irrationality of financial systems, and the great financial income differences between regions.This paper points out that in order to improve the sports public fiscal expenditure policy and fully guarantee sports fairness strategy, the government should do the following things:to make the ideas come first, to reconstruct the sports fiscal expenditure concept, to carry out the responsibility, and to make the central government finance take on the responsibility of guaranteeing the sports fairness.Meanwhile, this paper urged the government to raise the total amount so that they can reasonably increase the financial input in sports;to optimize the structure so that they can reasobably increase the financial input in sports;to optimize the structure so that they can reasonably increase the financial input in sports;to optimize the structure so that they can effectively use the fiscal transferring payment system;to encourage the tax so that they can actively cultivate sports organizations;to reconstruct the system so that they can ensure the fairness of the sports fiscal expenditure.