体育产业投资基金主要是针对未上市体育企业进行直接投资的一种金融创新模式，是体育产业领域投融资体制发展过程中出现的一个新鲜产物。研究利用文献资料法、数理统计法、逻辑分析法等对我国体育产业投资基金的基本理论、发展现状和现存问题等进行了研究分析。认为我国体育产业投资基金发展时间尚短，相关立法和运作环境不成熟，与国内其他行业的产业投资基金相比还存在较大的差距。今后，我国的体育产业投资基金发展运作与改革应主要围绕健全法律体系、拓宽资金渠道、给与税收优惠、培养职业人才和完善退出机制等方面进行。

The sports industry investment fund is mainly a financial innovation model for direct investment of unlisted sports enterprises. It is a new product emerging in the development of investment and financing systems in the sports industry. The research uses the literature data method，mathematical statistics method and logic analysis method to study and analyze the basic theory，development status and existing problems of China’s sports industry investment funds. It is believed that the development time of China’s sports industry investment funds is still short，the relevant legislation and operating environment are not mature，and there is still a big gap compared with the industrial investment funds of other domestic industries. In the future，the development and operation of China’s sports industry investment funds should focus on improving the legal system，broadening the funding channels，giving tax incentives，cultivating professional talents and improving the exit mechanism.

G80-05

国家社科基金重大项目：中国体育深化改革重大问题的法律研究（项目编号：16ZDA225)；江苏省社科基金项目：我国体育产业投资基金的法律研究（项目编号：18TYB006）。