摘要：分税制以来，我国农村公共体育服务秉承“以县为主”的发展模式。这种发展模式体现了政府对公共服务职责的认定，但是在发展过程中面临一些困境：县级政府承担公共服务事权过多，体育事权在供给序列中较为滞后；大部制改革后，地方政府体育行政部门合并。供给能力有所降低；地方政府成悬浮型政府，制度内供给与制度外供给并存。并提出突破困境的建议：合理划分我国政府公共体育服务的事权，并逐渐法制化；建立以省市统筹为主、多级负责的财政投入体制；提高农村居民的决策能力．建立需求导向的供给体制。%The public sports service in China's rural areas has adopted the development model of "relying mainly on countyi" since the implementation of tax-sharing system. This kind of model shows government's acknowledgment of the responsibility of public service. Yet the development of the public sports service is facing some difficulties. The county governments take too much responsibility in public service. Sports responsibility is relatively lagging behind in the order of supply. After the administrative system reform, the merger of the sports administrative departments of the local government lowers the supply ability to some extent. The local governments have become suspended ones. The supplies inside and outside the system co- exist. The article suggests dividing rationally the Chinese government's power for public sports service and gradually realizing legalization, establishing a financial investment system of planning by the provinces or cities and directing by the different levels, improving rural residents' decision-making ability and forming a demand-oriented supply system.
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