公共文化服务投入的统计范围与保障标准

Statistical Scope and Security Standards of Financial Input for the Public Cultural Service

加大财政投入是实现基本公共文化服务标准化均等化的保障和手段。文章在综合梳理相关研究成果的基础上,结合深化财政改革的要求,对接结合财政预算科目,提出了文化事业投入的统计范围,认为目前不宜提出公共文化财政投入占财政支出的比例等总量标准指标,应该结合《国家基本公共文化服务指导标准(2015—2020年)》,按照"分类保障、分级承担、精准扶贫"的原则来核算公共文化服务财政投入标准。在投入方式上,要降低直接投入的比例,通过政府购买、BT等模式,实现财政对公共文化投入方式的优化。

More financial devotion is the guarantee and solution for the accomplishment of the equality and normalization of the basic public cultural services. Through combing the related researches, combining the requirements of deepening the financial reform, and according to the financial budget items, this article puts forward a statistical range of cultural enterprise investment, and holds that currently it is inadvisable to set such a general indicator as proportion of public cultural investment to fiscal expenditure, and that instead, the input standard of financial input into the public cultural services should be checked and computed in consideration of The Guide to Basic Public Cultural Services （2015--2020） and following the principle of ＂classified security, graded responsibility and pin-point poverty alleviation＂. As for the input mode, the percentage of direct input should be decreased, and the optimization of the public cultural input mode should be realized through the government purchase and BT mode.