支持文化产业发展的财税金融政策研究  

A Study on Fiscal and Financial Policies Supporting the Development of Cultural Industry

作　　者：闫坤[1] 于树一[2] 

机构地区：[1]中国社会科学院财税研究中心,北京100732 [2]中国社会科学院财经战略研究院,北京100836

出　　处：《华中师范大学学报（人文社会科学版）》2015年第3期9-21,共13页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：国家社会科学基金重点项目"健全公共财政体系研究"(10AZD020);财政部文化产业发展专项资金"文化产业重大课题研究计划"(CIRP1403005)

摘　　要：十八届三中全会要求"加快完善文化管理体制和文化生产经营机制,建立健全现代公共文化服务体系、现代文化市场体系"。而要完成这样的任务,财政金融政策的支持必不可少。本文分析了我国文化产业发展现状及当前财政金融政策对文化产业的支持情况,总结了发达国家财政金融政策支持文化产业的国外成熟经验,提出了我国政府支持文化产业改革与发展的一系列政策建议。Cultural products has special natures which can form the common ideal and the spiritual pillar for the whole society to bring enormous social benefits, also can bring huge economic benefits through the direct development of cultural industry and indirectly promoting the development of social productive forces. Therefore, it was put forward at the third plenary session of the party＇s 18th central committee to accelerate the improvement of the system for managing the cultural sectors and the mechanism for cultural production and operation, establishing and improving a modern public cultural service system and a modern cultural market system. To accomplish this task the support of fiscal and financial policies is essential. This paper, drawing lessons from foreign mature experience, puts forward a series of policy recommendations based on the present situation of Chinese cultural development and the current fiscal and financial policies which support the cultural industry.

关 键 词：文化产业 财政政策 金融政策 

分 类 号：G124[文化科学] F812.0[经济管理—财政学] F832.0