中文摘要：

随着我国社会经济的发展，健身休闲和观赏、参与体育赛事日益成为人们El常生活的重要组成部分，并由此催生了体育场（馆）的建设热潮，但一些体育场（馆）建成后也产生了一系列问题。从公共财政理论视角，分析当前我国大型体育场（馆）存在的各种问题及成因，认为体育场（馆）财政支出方式单一、赛后运营绩效低下、地区财政风险加剧以及腐败和浪费是体育场（馆）公共财政存在的主要问题。这些问题的成因包括地方领导的晋升竞争和道德风险，现行财政体制“越位”和“缺位”，体育场（馆）公共财政预算约束不足和财政政策的综合运用不足等，并据此提出了有针对性的建议。

英文摘要：

With the development of China ＇ s social economic, there are more and more events held in various cities of China, which has given birth to major sports venues＇ construction. But it also produces a series of problems. From the theory of public finance, this paper analyzes the various problems existing in the current China＇ s major sports venues and its causes. This pa- per suggests that the major problem is venues＇ poor operational performance after events, re- gional financial risks increased, corruption and waste. The causes include the promotion compe-tition of local leaders and the moral hazard, the current financial systems＇ offside and absent, less constraints of venues＇ public finance budget, and lack of the integrated use of finance poli-cy. And then put forward some targeted suggestions accordingly.