【摘要】 通过文献资料法、访谈法等研究方法，以政府购买公共体育服务的流程及所涉主体为视角搭建框架，分析政府购买公共体育服务在项目设计、编报预算、组织购买、履行合同、绩效评价等流程中存在的风险及风险所涉主体，包括设计主体与受益主体信息不对称致使供需矛盾、公共体育服务购买边界不清致使靶向不清和机会成本损耗、“软”公共体育服务项目定价困难致使预算偏差等15类典型和常见的风险表征及其致因。针对上述风险及其致因，精准设计15条防范策略，包括建立公共体育服务需求表达机制、科学设定和测算购买目标、全面测算成本价格结构、明确购买服务预算总额占比等。更多还原

【Abstract】 With the methods of literature review and interview, this paper constructs a framework from the perspective of the process and stakeholders involving government purchasing public sports services. It analyzes the risks and stakeholders in the process of project design, budget preparation, organization purchase, contract performance and evaluation, etc., including the risk of supply-demand contradiction caused by information asymmetry between the design and beneficiary entities, the risk of unclear target and opportunity cost loss caused by unclear purchasing boundaries of public sports services, and the risk of budget variance caused by pricing difficulties in "soft" public sports service projects. In response to the above-mentioned risks and their causes, 15 prevention strategies has been accurately designed, including establishing a mechanism for expressing public sports service demand, scientifically setting and calculating purchase targets, comprehensively calculating the cost price structure, and clarifying the proportion of total purchase service budget, etc.更多还原