近年来随着体育产业在国民经济中的地位日益凸显，体育产业引导资金作为地方政府整合区域资源、发展体育产业的一项重要政策手段，受到各地高度重视。本文在对我国体育产业引导资金总体现状和浙江省体育产业引导资金投入现状进行梳理分析的基础上，采用引导资金吸纳的社会资金规模、规模增长率和杠杆率三项指标评估浙江省体育产业引导资金的实际杠杆效果，分析引导资金杠杆效果指标与体育产业总产出指标数据的相关性并构建回归模型，探讨体育产业引导资金杠杆效应给浙江省体育产业带来的影响，最后总结浙江省体育产业引导资金的成功经验，为我国其它地区开展体育产业引导资金的实践提出相关建议。

本研究结果表明：（1）2014至2020年期间，浙江省体育产业引导资金对体育产业项目的扶持，重点倾向于与体育民生相关的竞赛表演、场馆经营与健身服务、运动休闲三大领域，尤其不断加大向竞赛表演业的倾斜支持力度；（2）2014至2020年期间，浙江省体育产业引导资金吸纳的社会资金规模总体呈上升状态，引导资金杠杆率总体呈先降后升状态，平均规模和杠杆率水平分别达到31.79±8.13亿元和42.67±9.30，浙江省体育产业引导资金的杠杆效果显著；（3）浙江省体育产业引导资金吸纳的社会资金规模与浙江省体育产业总产出呈显著正相关关系，体育产业引导资金吸纳的社会资金越多，体育产业总产出水平越高。

根据研究结果，提出以下建议：（1）合理设定地方引导资金额度，寻求最佳的杠杆平衡点以实现引导资金杠杆效率与效益的统一；（2）高效使用地方体育产业引导资金，结合实际优化资金投向，合理引导资金流入领域；（3）做好入库项目资金使用的跟踪管理和绩效评估工作，为持续发挥体育产业引导资金杠杆作用提供保障。

In recent years, with the increasingly prominent position of the sports industry in the national economy, the sports industry guidance funds, as an important policy means for the local government to integrate regional resources and develop the sports industry, have been highly valued by all regions. On the basis of combing and analyzing the overall situation of sports industry guidance funds in China and the investment situation of sports industry guidance funds in Zhejiang Province, this paper evaluates the actual leverage effect of sports industry guidance funds in Zhejiang Province by using three indexes: the scale, scale growth rate and leverage ratio of guiding funds to absorb social funds, and analyzes the correlation between the index of guiding fund leverage effect and the total output index data of sports industry, and constructs a regression model, discusses the influence of the leverage effect of guiding funds in Zhejiang. And finally summarizes the successful experience of sports industry guidance funds in Zhejiang province, and puts forward relevant suggestions for the practice of sports industry guidance funds in various places.

The results show that: (1) From 2014 to 2020, the sports industry guidance funds of Zhejiang province tend to support the sports industry projects in the three major areas of sports competition performance, stadium management and fitness services, leisure sports, especially increasing the support to the sports competition performance industry. (2) From 2014 to 2020,the scale of social funds absorbed by sports industry guidance funds in Zhejiang Province is generally increased, and the leverage ratio of guiding funds generally decreased first and then increased. The average scale and leverage ratio reached 3179±813 million yuan and 42.67±9.30 respectively, indicating that the leverage effect of guiding funds is significant. (3) The scale of social funds absorbed by sports industry guidance funds in Zhejiang province is significantly positively correlated with the total output of sports industry in Zhejiang Province. The more social funds absorbed by guiding funds, the higher the total output level of sports industry.

Based on the conclusion, the following suggestions are put forward: (1) Reasonably arrange the scale of guiding funds, set the optimal balance point to achieve the unity of leverage efficiency and leverage benefit of guiding funds; (2) Optimize the investment of guiding funds and correctly guide the inflow of capital into various fields; (3) Pay attention to the management and performance evaluation of the use of project funds, so as to provide a guarantee for the continuous play of the leverage of funds.