中文摘要：

政府购买体育服务是政府转变财政资金投入方式、提高政府公共服务能力的重要措施。采用文献资料、实地访谈、案例分析等方法，以武汉市政府购买游泳服务为个案进行研究。介绍了政府购买出资主体、参与方式及开放日期、筛选游泳馆的依据及免费培训的现状，分析认为武汉市政府购买游泳服务有利于加快政府职能转变；降低成本，提高资金使用效率；提高民营机构参与的积极性；满足群众健身需求；促进公共体育服务均等化。针对政府购买游泳服务中存在的问题，提出了引入招投标机制、健全监督考核机制、创新政府补贴机制、争取税收优惠政策的建议。

英文摘要：

Governmental purchase of sport services is a measure of financial investment shifting and public service improvement. Through literature study and interview, this paper studied Wuhan governmental purchasing of swimming services,including the investment subject of purchasing, ways of operation, open dates, basis of swimming pool choosing and the current situation of free-training. It showed that the purchasing was beneficial to the accelerating of governmental function shifting, cost lowering, improving capital using efficiency, improving enthusiasm of private institution, meeting public exercise needs, promoting equalization of public sport services. It suggested that bidding and tendering system should be brought in, monitor and evaluating system should be perfected, government subsidy system should be innovated and tax privilege should be authorized.