试论公共财政管理体制创新与文化产业发展

目前,我国文化产业发展在不断发展过程中所凸现出来的投资渠道过窄、政府投入过少、政策支持不足、税收负担过重等方面的问题,已经阻碍了文化产业的发展速度。我国应从创新公共财政管理体制入手,建立规范有效的公益文化事业投入机制;将财政补贴方式由"普享式"为"绩效式";发放文化消费券;促进文化对外输出我国文化;完善税收体系,从而促进文化产业大发展大繁荣。

Innovation of Public Fiscal Administrative System and Development of the Cultural Industry

At present,in the developing process,the problems in terms of narrow investment channel,insufficient investment by the government,lack of policy support and heavy tax burdens have hindered the rapid development of cultural industry.China shall build a normative and efficient investment system for public cultural undertakings,starting with innovating the public fiscal administration system;distribute state subsidies in accordance with the performances rather than common sharing;issue cultural consumption coupons;facilitate cultural export;and improve the tax system to boost the development and prosperity of the cultural industry.