江西省文化产业财税政策绩效评价研究  

Research on Performance Evaluation of Financial and Taxation Policies of Cultural Industry in Jiangxi Province

作　　者：王玲玲[1] 常雅宁 马杰[1] WANG Lingling;CHANG Yaning;MA Jie(School of Economics and Management,East China University of Technology,Nanchang 330013,China)

机构地区：[1]东华理工大学经济与管理学院,江西南昌330013

出　　处：《东华理工大学学报（社会科学版）》2023年第3期250-257,共8页Journal of East China University of Technology(Social Science)

基　　金：江西省文化艺术科学规划项目“江西省文化产业发展的财税金融支持政策优化研究”(YG2021160)。

摘　　要：财税政策是文化产业发展的重要支撑,运用适当的方法对其进行绩效评价并提出针对性建议有利于提高产业政策的有效性,促进文化产业的高质量发展。基于对江西省文化产业财税政策的梳理,运用合成控制法实证评价财税政策的实施对江西省文化产业发展的效用。研究发现,江西省文化产业财税政策有效促进了文化产业的发展,促进效用发挥的同时存在时间上的持续性。据此,为江西省财税政策进一步支持文化产业改革与发展提出针对性建议。Financial and taxation policy is an important support for the development of cultural industry.Using appropriate methods to evaluate its performance and put forward specific suggestions is conducive to improving the effectiveness of industrial policy and promoting the high-quality development of cultural industry.Based on the analysis of the financial and taxation policies of the cultural industry in Jiangxi Province,the effectiveness of the implementation of financial and taxation policies on the development of the cultural industry in Jiangxi Province is evaluated empirically by the method of synthetic control.It is found that the financial and taxation policies of the cultural industry in Jiangxi Province effectively promote the development of the cultural industry,and the effectiveness of the implementation has the time continuity.Accordingly,the paper puts forward specific suggestions for Jiangxi Province′s financial and taxation policies to further support the reform and development of cultural industry.

关 键 词：文化产业 财税政策 绩效评价 合成控制 

分 类 号：F810.2[经济管理—财政学] F810.422