Article
The research purpose is to formulate proposals for interaction between the state and non-governmental organizations (NGO) operating in the field of physical culture and sports based on improving their accounting system.
Methods and organization of the research. The research was conducted on the basis of the study and analysis of legislative and other regulatory legal acts in the field of physical culture and sports, publications of Russian and foreign authors, open data on the quantitative and qualitative composition of NGO, processed using mathematical and non-mathematical methods, synthesis, systematization and formalization of the obtained knowledge in the form of diagrams and tables.
Research results and their discussion. The organizational structure of the NGO system operating in the field of physical culture and sports requires clarification of the interaction model at the federal, regional and municipal levels and the development of a federal statistical monitoring system for the transfer of data for the purpose of recording and generating state statistics using modern digital solutions. At the same time, it is difficult to identify organizations that operate directly in the field of physical culture and sports, and organizations that only indirectly participate in the development of this field, as well as to establish interaction between the state and NGO.
Conclusion. Proposals were made to ensure a clear accounting system for NGO by revising the content of position 93 of the All-Russian Classifier of Economic Activities, entering all industry organizations into a single federal database, ensuring the possibility of clear identification and selection of organizations in the field of physical culture and sports, including aligning the official names of organizations with their functions and expanding the powers of the Ministry of Sports of the Russian Federation in terms of interdepartmental cooperation.
- Russian Federation. Laws. On Physical Culture and Sports in the Russian Federation: Federal Law of December 4, 2007 No. 329-FZ (as amended on December 26, 2024). – Text: electronic // SPS Consultant Plus. – URL: https://www.consultant.ru/document/cons_doc_LAW_73038/?ysclid=m7fsp3gbc… (date of access: January 15, 2025).
- ОК 029-2014 (NACE Revision 2). All-Russian Classifier of Economic Activities (approved by Order of Rosstandart dated 31.01.2014 N 14-st) (as amended on 20.11.2024). - Text: electronic // SPS ConsultantPlus. - URL: https://www.consultant.ru/document/cons_doc_LAW_163320/?ysclid=m7fsl0ll… (date of access: 15.01.2025).
- On the role of non-governmental organizations in the development of physical culture and sports: materials of the meeting of the Presidential Council for the Development of Physical Culture and Sports // President of Russia. - URL: http://www.kremlin.ru/events/president/news/75343 (date of access: 15.01.2025).
- Annenkov V.N., Novokreschenov V.V. [The structure and content of interaction in the management of physical culture and sports]. Proceedings of the Volgograd State Pedagogical University, 2008, on 1 (25), pp.117-121 (in Russ) (date of access: 15.01.2025).
- Goryachev A. [Joint activities of non-profit organizations in 2025: cooperation and social interactions of NGOs]. // NGO Partner online publication: website. URL: https://reg-nko. ru/article/Socialnye_vzaimodejstviya_NKO?ysclid=m6wcstvbz29902413 (date of access: 22.02.2025).
- Doev V.K., Godzhiev G.T. [Improving the organizational structure of physical education and sports management]. Bulletin of the Adyghe State University. Series 3: Pedagogy and Psychology, 2017, on 4 (208), pp.158-162 (date of access: 14.02.2025).
- Kalashnikova T.V., Krakovetskaya I.V., Danilova N.E. [Management of physical culture and sports development: financial aspect]. Theory and practice of physical education, 2016, on 2, pp. 100-103 (date of access: 14.02.2025).
- Makarycheva I.V. [The evolutionary development of the organizational structure of the governing bodies of physical culture and sports in Russia]. Sports Management – 2019: collection of abstracts and articles of the All-Russian Scientific and Practical Conference with international participation, Nizhny Novgorod, June 04, 2019. Nizhny Novgorod: N.I. Lobachevsky National Research Nizhny Novgorod State University named after N.I. Lobachevsky, 2019, pp. 128-137 (date of access: 14.02.2025).
- Ol’hovskyy R.M., Zhbannikova A.V. [Provision of services in the field of physical education and sports by socially oriented NGOs]. Public service, 2017, vol. 19, on 6 (110), pp. 52-56 (date of access: 14.02.2025).
- Ol’hovskyy R.M., Zhbannikova A.V. [Interaction of socially oriented non-profit organizations and authorities in the field of physical culture and sports: A methodological guide]. Moscow, ООО "Buki Vedi". – 2019. – 65 p. (date of access: 14.02.2025).
- Filonenko N.V. [Foreign and Russian management experience in sports: (analysis, facts, suggestions]. – Moscow: RADUGA Printing Services Center Limited Liability Company, 2023. – 142 p. (date of access: 14.02.2025).
- ASSK of Russia 2025 // All-Russian Youth Public Organization "Association of Student Sports Clubs of Russia". URL: https://ssca.ru/chleny-assk-rossii/ (date of access: 02/22/2025)..
- All-Russian register of school sports clubs // Unified information platform "Physical culture and sports, tourism, children's recreation" FGBU “FCOMOFV”. URL: https://еип-фкис.рф/сведения-о-шск/ (date of access: 02/22/2025).
- Information on registered non-profit organizations: export based on sports activity from 12.02.2025 // Ministry of Justice of the Russian Federation. URL: https://nco.minjust.gov.ru/ru/registries?status=REGISTERED (date accessed: 12.02.2025).
- Organizations by type of activity of All-Russian Classifier of Types of Economic Activity // Counterparty verification // ТBank: website. Мoscow, 2025. URL: https://www.tbank.ru/business/contractor/okved (date of access: 22.01.2025).
- List of classified fitness clubs and other sports and fitness industry facilities // Professional Association of fitness industry operators "National Fitness Community". URL: https://nationalfitness.ru/klassifikatsiya/ (date of access: 22.02.2025).
- List of names of registered media // Federal Service for Supervision of Communications, Information Technology and Mass Communications. URL: https://rkn.gov.ru/activity/mass-media/for-founders/media/ (date of access: 22.01.2025).
- List of student sports leagues // All-Russian public organization "Russian Student Sports Union". URL: https://studsport.ru/ligi (date of access: 21.02.2025).
- List of physical education and sports organizations operating in the field of physical education and sports for 2025 // The Russian Ministry of Sports. – URL: https://minsport.gov.ru/activity/mass-sport/perechni-fizkulturno-sporti… (date of access: 21.02.2025).
- Register of all-Russian and accredited regional sports federations: extract by sports from 18.02.2025 // The Russian Ministry of Sports. URL: https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fstorage… (date of access: 21.02.2025).
- Register of manufacturers of the sports industry // Russian Sports Industry: portal of the Association of Manufacturers and Exporters of Domestic Sporting Goods and Equipment (APEOSTO). URL: https://спортивнаяиндустрия.рф/sport_partners/ (date of access: 22.02.2025).
- De Dycker S. Good governance in Sport: comparative law aspects // The International Sports Law Journal. 2019. № 19. Р. 116-128.
- Hoekman R. Providing for the rich? The effect of public investments in sport on sport (club) participation of vulnerable youth and adults / R. Hoekman, K. Breedveld, G. Kraaykamp // European Journal for Sport and Society. 2017. № 14 (4). P. 327-347.
- Teixeira M. Sport Policy and Sports Development: Study of Demographic, Organizational,-Financial and Political Dimensions to the Local Level in Portugal / M. Teixeira, T. Ribeiro // The Open Sports Sciences Journal. 2016. № 9 (1). P. 26-34.