家校社协同参与下我国学校体育经费管理的困境与优化路径——基于会计专业视角的分析

The Dilemma and Optimization Path of School Sports Fund Management under the Collaboration of Home, School, and Society in China—An Analysis from the Perspective of Accounting Majors

摘要: 教育体系持续优化为学校体育规范化运作提供外部支撑，家庭、学校、社会多方协作机制逐步落地，为体育资源统筹管理提供新的实施思路。学校体育经费是体育课程开设、场地设施运维、校园体育活动开展的物质基础，经费筹措、分配、监督流程的标准化程度直接影响体育教学运行效率。现阶段，国内中小学体育经费普遍存在资金渠道单一、预算编制粗放、内部监督机制薄弱、资金使用信息公开程度偏低等问题，家庭、社区、企业等外部主体的监督与资源供给作用未能充分释放。本文以协同治理、公共经费管理两类理论为基础，引入政府会计、非营利组织会计分析框架，从资金收入结构、预算绩效管理、内部控制建设、经费信息公开四个维度梳理现存管理短板。结合现有学术成果与行业政策规范，搭建多方联动、分层参与的资金治理框架，分别从拓宽筹资渠道、构建预算绩效闭环、完善内控监督、搭建数字化管理系统、培育专项财务人员、分区域差异化实施六个层面提出改进方案，为学校体育资金标准化、高效化管理提供实操参考。

Abstract: The continuous optimization of the education system provides external support for the standardized operation of school physical education, and the collaborative mechanism of families, schools and communities has been gradually implemented, offering new implementation ideas for the coordinated management of sports resources. School sports funds serve as the material foundation for physical education courses, facility operation and maintenance, and campus sports activities. The standardization of fund raising, allocation and supervision processes directly affects the operational efficiency of physical education teaching. At present, primary and secondary schools in China generally face problems including single capital channels, extensive budget preparation, weak internal supervision mechanisms and low transparency of fund usage. The supervision and resource supply functions of external entities such as families, communities and enterprises have not been fully realized. Based on collaborative governance and public fund management theories, this paper introduces the analytical frameworks of government accounting and non-profit organization accounting, sorting out existing management deficiencies from four dimensions: capital income structure, budget performance management, internal control construction and fund information disclosure. Combined with existing academic achievements and industrial policy norms, a multi-linked and layered participation fund governance framework is constructed. Improvement plans are proposed from six aspects: expanding financing channels, building a closed-loop budget performance system, perfecting internal control supervision, constructing a digital management system, cultivating special financial personnel and differentiated regional implementation, so as to provide practical references for standardized and efficient management of school sports funds.