The thesis adopts the correlation theory of the system science and targets at the resources of the mass sports to research the factor system,allocation system and the internal structure,allocation approaches and environment of the resources.It proposes that the resource allocation system of the mass sports should include three subjects,four objects and three allocation powers.The research finds that the subjects of allocation will under the synergy of the three allocation mechanism,interact and affect each other to facilitate the optimization of resource allocation and enhance the efficiency of the allocation.