Abstract
The authors attempt to characterize the most essential financing resources for the development of physical culture and sport in the G.D.R. They concentrate on such resources which are essential for the development of mass sport and which are supplied by the social consumption fund. Therefore, they describe the exact financial mechanisms underlying the government budget, socialist enterprises and combines and social organizations. Using the example of the basic financing resources of the enterprises, it becomes clear that the combines, enterprises, and institutions participate in various ways in the creation of prerequisites for the mass sport. The legal obligations of the governmental and economic authorities and the necessary cooperation of all who are responsible for the continuous development of physical culture and sport are especially stressed.
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