Sportszövetségek a kiemelt sportágfejlesztés tükrében

Absztrakt

The two most influential changes in the transformation of the Hungarian sport financing were the support through the corporate tax system and the launch of the development program for priority sports disciplines. The beneficiaries of the priority sports development are primarily sports that traditionally achieve good results in the Olympics and world championships. Financial support from the general government budget goes to sports clubs and other sports organizations through the associations of the given sports disciplines. After analysing the accounts of the associations, we can see many similarities. The total revenue of the associations has increased several times, and the assets also show an increase. Revenues are largely from community, that is, from public sources, and their proportion reaches at least eighty percent in case of every association. Based on asset structure indicators, it can be stated that most of the assets are available in cash. Based on the analysis of the liquidity indicators it can be stated that solvency is appropriate for each association. The proportion of accrued expenses is high compared to the general. At the moment, the biggest threat to the associations and the sports sector is that a large part of the revenue comes from the state.