Based on the analysis of the significance of the financial management of current stadiums and gymnasiums in our Country,this paper puts forward some methods and suggestions of the work about how to develop the investment budget of stadiums and gymnasiums in she early period; how to choose the financing channels; how to control the operation cost; and how to make the calculation of returns etc. These methods and suggestions include various links such as the building of stadiums and gymnasiums in the early time,the daily management and the sports events operation of stadiums and gymnasiums, and also including renting stadiums and gymnasiums,and developing the intangible assets of naming rights of stadiums and gymnasiums.%文章通过对我国现行的体育馆财务管理意义的分析,从场馆的前期建设到日常的管理和赛事运营、场馆出租、场馆的冠名权无形资产开发等各个环节出发,提出了做好体育场馆前期投资预算、融资渠道选择、运营成本控制、收益核算等工作的方法和建议.
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