关键词: 体育产业, 欧盟, 卫星账户, 核算

Abstract: The fast growing sport industry has gradually become a pillar industry of China’s economic development. Realizing the full-caliber coverage of accounting of sport industry is the key to correctly reflecting the macroeconomic impact of sport industry, and also a new challenge for China’s sport industry statistics. Sport satellite account is an effective tool which can fully reflect the development of sport industry. At present, the research and practice of sport satellite account are mainly conducted in the European Union. This article sorts out three stages of exploration of EU sport satellite account, summarizes the accounting scope and main accounting tables of EU sport satellite account, and introduces specific accounting functions and application achievements of EU sport satellite account. Finally, in order to provide reference for the improvement of China’s sports statistics, the article puts forward policy recommendations for the construction of China’s sport satellite account.

Key words: Sport Industry, EU, Satellite Account, Accounting