广西公共文化事业发展的财政支持问题研究

发布时间：2018-04-23 14:58

本文选题：广西 + 公共文化事业　；参考：《广西大学》2017年硕士论文

【摘要】：公共文化事业发展水平是一个国家和地区综合实力的重要体现。加快广西公共文化事业繁荣发展和加大财政对文化事业发展的财力支撑,既是公共产品属性、市场失灵、政府干预、公共财政职能等理论成果的本质要求,更是扎实推进“社会主义文化强国建设”战略部署、实现自治区党委政府“建设民族文化强区”目标的必然要求。近年来,财政政策支持为全区文化事业的发展提供了源动力,引领了文化事业的发展方向。广西公共文化建设取得了长足的进步,文化软实力、核心竞争力、综合影响力、服务能力大幅提升。但我们也注意到,广西文化事业发展的落后根本状况未改变。广西财政政策支持文化事业发展任重而道远。通过运用数量分析与规范分析相结合的方法,我们还发现,广西财政文化支持不但面临着财政收入持续增长难度加大,财力投入保障力度弱化等问题,而且还面临着财政文化投入增长机制不健全,重点不突出,地区不平衡、缺乏长效管理机制、效益不明显等问题。财政作为国家治理的基础和重要支柱,需要不断丰富其内涵和职能,完善公共文化事业发展的财政政策体系,提高财政服务文化事业发展的水平,助推中央和自治区建设文化事业的决策部署。为此,各级财政部门站在全局高度,需要深刻理解中央和广西党委政府关于大力繁荣文化事业的决策部署和精神实质,坚持以新发展理念为引领,充分发挥财政“四两拨千斤”的职能作用,积极探索支持文化事业发展方式和途径,为全区文化事业发展提供强大的财力保障。政府的财政投入是促进文化事业加快发展的前提和基础,要建立健全经费文化财政文化经费投入增长保障机制,提高财政公共文化投入水平;要优化整合文化财政文化资金,坚持保底线补短板原则,加强对重点领域和薄弱环节的扶持,不断优化文化财政文化的支出结构;创新财政投入支持方式,引导社会力量参与公共文化建设,积极构建多元化的文化投融资体系;要加强预算监督和绩效管理,加强评价成果的运用,健全财政投入激励约束机制;,要完善文化财政文化配套政策,支持文化体制改革、打造文化支柱产业、推动“人才兴文”战略实施。
[Abstract]:The level of public cultural development is an important embodiment of the comprehensive strength of a country and a region. Speeding up the prosperity and development of public cultural undertakings in Guangxi and increasing the financial support of finance to the development of cultural undertakings are the essential requirements of theoretical achievements such as the attributes of public goods, market failure, government intervention, public finance functions, etc. It is also an inevitable requirement for promoting the strategic plan of "building a strong socialist cultural power" and realizing the goal of "building strong areas of ethnic culture" by the party committee and government of the autonomous region. In recent years, the support of financial policy has provided a source of power for the development of cultural undertakings in the whole region and led the development direction of cultural undertakings. Guangxi has made great progress in the construction of public culture, cultural soft power, core competitiveness, comprehensive influence and service ability. However, we also noticed that the backward basic situation of Guangxi cultural development has not changed. Guangxi's fiscal policy supports the development of cultural undertakings and has a long way to go. Through the combination of quantitative analysis and normative analysis, we also find that the financial and cultural support of Guangxi is not only faced with the increasing difficulty of sustained growth of financial revenue, but also the weakening of financial investment, etc. Moreover, it is also faced with the problems of imperfect growth mechanism of financial and cultural input, lack of emphasis, regional imbalance, lack of long-term effective management mechanism, and lack of obvious benefits. As the foundation and important pillar of national governance, finance needs to enrich its connotation and function, perfect the financial policy system for the development of public cultural undertakings, and improve the level of the development of financial services for cultural undertakings. It will help the central authorities and autonomous regions to make decisions and arrangements for cultural construction. For this reason, the financial departments at all levels, standing at a high level of the overall situation, need to profoundly understand the decision-making arrangements and spiritual essence of the Central Committee and the government of the Guangxi Party Committee on vigorously prospering the cultural cause, and adhere to the new concept of development as the guide. We should give full play to the function of finance, actively explore ways and means to support the development of cultural undertakings, and provide a strong financial guarantee for the development of cultural undertakings in the whole region. The government's financial input is the prerequisite and foundation for accelerating the development of cultural undertakings. It is necessary to establish and improve the mechanism for ensuring the growth of funds, cultural and cultural funds, and raise the level of public financial and cultural investment, and to optimize the integration of cultural and financial cultural funds. We should adhere to the principle of making up the weaknesses of the line, strengthen the support for key areas and weak links, constantly optimize the expenditure structure of cultural finance and culture, innovate the way of financial input and support, and guide social forces to participate in the construction of public culture. It is necessary to strengthen budget supervision and performance management, strengthen the application of evaluation results, perfect the incentive and restraint mechanism of financial input, perfect the supporting policies of cultural finance and culture, and support the reform of cultural system. To create cultural pillar industries and promote the implementation of the strategy of revitalizing culture by talents.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G249.27;F812.0

【参考文献】