Comparative Analysis on Finance of the Different Kinds of the Sport Facility in China

By applying the methods of the literature review,mathematical statistics and the comparison,this paper comparatively analyzes the management condition of the public and the corporative sport facility 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-financing,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 operational income.The main purpose of this paper is to offer the theoretical support and reference for the management and the reform of the sport facility in China.