Introduction Organizational change is an important factor affecting its development. The International Federation of Sport Climbing (IFSC) contributes to the sustainable and healthy development of sport climbing and further expands the influence of sport climbing in the Olympic Games. For such a non-profit organization, good financial management is an important material basis for its long-term healthy development. Therefore, it is necessary to systematically study the economic situation of the IFSC after the entry of sport climbing into the Olympic Games, which is not only of great guiding value to the guarantee of healthy growth of the IFSC, but also of positive reference value to other international sports associations, especially for those which are looking for the entry into the Olympic Games. Methods This study uses a variety of non-profit sports organization financial status analysis methods such as literature research, comparison analysis, trend analysis and gray relational analysis to comprehensively and systematically investigate the financial situations based on the published financial statements on the official website of the IFSC from 2015 to 2019. This study mainly focuses on the variation trend of its financial situation before and after the sport climbing joining the Olympic Games and makes a comparative analysis. Conclusions (1)The total assets of the IFSC significantly increase after the successful entry of sport climbing into the Olympic Games. The entry of sport climbing into the Olympic Games has played a positive role in promoting the funds of the IFSC. (2)The successful entry of sport climbing into the Olympic Games has stimulated the vitality of the liquidity of the IFSC, enhanced the asset elasticity, improved the speed of fund turnover, avoided the insufficient fund in the operation process, which are conducive to the long-term and healthy development of the IFSC. (3)The successful entry of sport climbing into the Olympic Games has increased the liabilities of the IFSC, which may reduce the financial elasticity and make the cash flow insufficient to support the normal operation of the organization. However, based on the results of gray relation analysis, the subsequent impact of solvency on the finance of the IFSC tends to be stable. (4)The financial revenue and expenditure of the IFSC is balanced, which demonstrates the organization is in good condition. However, the gray relation analysis results show that the balance relationship between revenue and expenditure has a high impact on the financial status of the IFSC, and the organization should pay attention to maintaining a good balance relationship between revenue and expenditure to stabilize the overall financial status.
© Copyright 2023 28th Annual Congress of the European College of Sport Science, 4-7 July 2023, Paris, France. Veröffentlicht von European College of Sport Science. Alle Rechte vorbehalten. / Übersetzt mit https://www.DeepL.com/Translator