博物馆免费开放专项补助资金动态管理制度的设计研究

The Research on the Dynamic Management System Special Funds for the Museum Free Admission

中央财政和地方各级财政将博物馆免费开放相关经费纳入财政预算,虽有力地促进了博物馆的公共服务能力、服务水平和服务质量的不断提升,但财政预算资金如何分配尚待深入研究。为了充分发挥免费开放专项补助资金的使用效益,根据动态管理的基本思想、主要依据和原则,中央财政安排的运转经费补助的动态管理,应根据博物馆绩效考评结果因素和权重因素来确定运转经费补助金额;中央财政安排的中央地方共建国家级博物馆应根据馆舍面积、馆藏品数量、经费保障水平、陈列展览等八方面对补助资金进行动态管理;省本级财政预算安排的免费开放专项补助资金的动态管理,应重点考虑博物馆等级、绩效考评结果、馆舍建筑规模等分配因素。

The central and local governments’incorporation of the funding for museums free admission into fiscal budgeting has greatly strengthened the museum’s public service capabilities and improved the service level and quality. How to allocate government funding, however, remains to be further investigated. In order to make the best use of the special funds for museums free admission, a system of dynamic management is suggested to be adopted, which means: the amount of funds to be allocated shall be determined according to the museum’s performance combined with assigned weights;for the national level museums which are funded by both the central and local governments, the management of the funds shall be performed considering eight factors including the museum’s size, number of collections, exhibitions, accessibility to other funds and others;the management of the funds from the provincial government shall focus on the museum’s grade, performance, and scale of buildings.