|（1.School of Literature and Law，Dalian University of Technology，Panjin 124221，China；2.School of Physical Education，Soochow University，Suzhou 215021，China；3.School of Physical Education，Hunan University of Technology，Zhuzhou 412008，China)
Abstract: In terms of policies and regulations, fund sources, ways and scopes of fiscal expenditure, and perform-ance evaluation, the authors carried out systematic collation on sports public finance related research achievements made in developed countries, so as to grasp sports public finance research developments in developed countries, and to gain an insight into sports public finance research trends in developed countries. The authors revealed the follow-ing findings: in developed countries, sports public finance has policy and system assurance in such two aspects as fiscal assurance policies and performance evaluation systems; multiple financing channels (society, market, indi-vidual, etc), mainly government fiscal appropriation, coupled with other financing channels varied with countries, are im-plemented; sports public finance will not exist without such a way of government fiscal expenditure as transfer expenditure or transfer payment, covering similar scopes of fiscal expenditure, involving performance evaluation in such three areas as sports organizations, public sports service and sports venues, showing the trend of empirical study or quantitative study. These researches have inspirations to the theoretical study and practical operation of sports public finance in China: in terms of theoretical study, China should solidify the theoretical basis study of sports public finance, strengthen the extended study of sports public finance, and strengthen the empirical study of sports public finance; in terms of practical operation, China should launch policies and systems, expand financing channels, and implant performance evaluation.
Key words: sports public finance；developed country；review