试论公共财政管理体制创新与文化产业发展

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

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。

At present, in the developing process, the problems in terms of narrow investment channel, insufficient investment by the gov- erament, lack of policy support and heavy tax burdens have hindered the rapid development of cultural industry. China shall build a nor- mative 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 ceupous; facilitate cultural export; and improve the tax system to boost the development and prosperity of the cultural industry.