摘要
文化产业政策既是“文化政策”也是“产业政策”。“文化产业政策学”作为“文化经济学”“文化管理学”“文化法学”的一门交叉学科,主要包括“文化产业政策总论或基本原理”与“文化产业政策分论或政策工具”等两个部分。文化产业政策既是“文化政策”又是“产业政策”,其制定和实施需要考量产业政策本身的正当性与实效性等问题。文化产业的税收优惠政策之依据在于文化创作的“成本病”等特殊经济规律,而文化产业的财政补贴政策之依据则在于文化产品与文化服务的“外部性”等特征。经过多年发展,我国已经形成了较为完整的文化产业政策体系,今后需根据“文化强国建设”的需要加以发展和完善。
Cultural industry policy is both“cultural policy”and“industrial policy”.“Cultural industry policy science”,as an interdisciplinary subject of“cultural economics”,“cultural management”and“cultural law”,mainly consists of“general theory or basic principle of cultural industry policy”and“sub-theory of cultural industry policy or policy tool”.In fact,the formulation and implementation of cultural industry policy need to consider the legitimacy and effectiveness of industrial policy itself.While the tax preferential policy of cultural industry is based on the special economic laws of cultural creation,such as“cost disease”,the financial subsidy policy of cultural industry is based on the“externality”characteristics of cultural products and cultural services.After years of development,China has formed a relatively complete cultural industry policy system,which needs to be developed and improved according to the needs of“cultural power construction”.
作者
周刚志
ZHOU Gang-zhi(Museum Policy and Law Research Center,Hunan Normal University,Changsha 410081,China)
出处
《杭州师范大学学报(社会科学版)》
北大核心
2022年第1期70-77,共8页
Journal of Hangzhou Normal University(Humanities and Social Sciences)
基金
湖南省社会科学规划课题“湖南省文化产业发展政策体系研究”(19ZWB49)的研究成果。
关键词
文化产业
产业政策
税收优惠
财政补贴
cultural industry
industrial policy
tax preference
financial subsidy