运用文献资料、比较分析等方法，对各省市设立体育产业引导资金的情况进行研究分析。通过相关调查研究显示，作为推动体育产业发展和促进体育消费的具体工作措施和重要抓手，现已有北京、天津、江苏、福建、云南等14省市设立了省级体育产业引导资金。越来越多的民间企业被引导资金所带动，从而进入体育产业领域，这不仅直接增加了各省市的财政收入，也促进了体育产业的蓬勃发展。 根据这些年来体育产业引导资金整体发展情况分析，各地体育产业引导资金呈现出如下的发展趋势： （1）在地域上，设立体育产业引导资金的省市正逐步增多，并由东部沿海地区逐渐向内陆省份扩张。 （2）在资金上，随着地方政府对体育产业发展的愈发重视，加大了对体育产业引导资金的支持力度，并投入大量资金。 （3）在引导资金的引导下，当地社会资本投入体育产业，对当地体育产业的发展起到推动作用。

This dissertation aims to research on the conditions of guiding funds for sports industry in different regions through literature and comparative analysis method. Relevant research reveals that, as to accelerate the development of sports industry and promote the sports consumption of the specific work measures and key. So far, the provincial guiding funds have been set up in 14 provinces, including Beijing, Tianjin, Jiangsu, Fujian, Yunnan etc. The funds encourage a good deal of social capital to invest increasingly in sports industry. As a result, local economic income increases; meanwhile, the sports industry develops quickly. According to the overall development, local guiding funds for sports industry recently present the following development trends: (1) On the geographical scope, the number of provinces with establishment of guiding funds is gradually increasing, and expands from the east coastal regions to the inland provinces; (2) On the capital, local government is attaching greater importance to the development of the sports industry. Hence, the support for the guiding funds is reinforcing and much capital injected into sports industry; (3) On drive benefits, the guiding funds attract local social capital investment into the sports industry. The investment in guiding funds produces much higher investment of social capital, playing an important role in promoting local sports industry.