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运用文献资料调研、案例分析、实地考察和对比分析法,结合《西澳体育中心托管法案1986》《税法2008》,对西澳州属体育场馆群近年年报进行研究,分析了西澳州政府在西澳体育中心信托管辖下的州属大型体育场馆群管理运营中政府职能。结果表明:西澳政府对场馆管理机构及其体制立法规制;州政府的服务性补贴和购买公共服务是场馆群运营经费主要来源;州政府对税收方面豁免力度大;对西澳大型公共体育场馆群的运营能源费用实施优惠和补贴。并对我国制定公共体育场馆的管理法案和托管法案、明确政府角色和场馆定位、发挥政府职能作用提出相关建议。
Using the literature research, case analysis, field investigation and comparative analysis, and combined with the “Western Australian Sports Center Trusteeship Act 1986” and the “Tax Law 2008”, this paper studies the recent annual reports of state stadium complexes in Western Australia, Western Australia Sports Center Trust under the jurisdiction of large state stadium group management operations in the government functions. The results show that: the government of Western Australia has a legislative and regulatory framework for stadiums and agencies; the government subsidies and public services are the main sources of operating funds; the state government has a great exemption from taxation; and the large-scale public stadium in Western Australia The group’s operating energy costs implementation of concessions and subsidies. It also puts forward some suggestions on how to formulate the management act and the trusteeship bill for public stadiums in our country, clarify the role of government and the orientation of venues, and give full play to the functions of government.