On the basis of fully learning the work experience of evaluation for stadiums and gymnasiums in China，this report collects data published by central and local government departments of sport administration，and establishes a multi-level evaluation index system which includes 4 primary indicators，9 secondary indicators and 17 tertiary indicators in order that the provincial development of stadiums and gymnasiums in China can be evaluated more scientifically. The evaluation results show that developed provinces face more relaxed fiscal constraints which is a fundamental guarantee that supports the high-quality development of stadiums and gymnasiums，the long plate effect of provinces whose characteristics and advantages are reflected at the organization of sports events and resources of stadiums and gymnasiums plays an important role based on comparative advantages is an effective condition to improve the quality of stadiums and gymnasiums’ development，and the financial transfer payment and comprehensive policy tools is the key of strengthening the inclusive nature of sport public services through the construction of stadiums and gymnasiums. On the basis，this report proposes that endogenous abilities and comparative advantage of high quality development of stadiums and gymnasiums should be established，the equalization and inclusiveness of sport public services should be further implemented，and fiscal and tax policies’support for construction and operation of stadiums and gymnasiums should be further strengthened.