本文選題：廣西 + 公共文化事業(yè)��； 參考：《廣西大學》2017年碩士論文

【摘要】：公共文化事業(yè)發(fā)展水平是一個國家和地區(qū)綜合實力的重要體現(xiàn)。加快廣西公共文化事業(yè)繁榮發(fā)展和加大財政對文化事業(yè)發(fā)展的財力支撐,既是公共產(chǎn)品屬性、市場失靈、政府干預、公共財政職能等理論成果的本質要求,更是扎實推進“社會主義文化強國建設”戰(zhàn)略部署、實現(xiàn)自治區(qū)黨委政府“建設民族文化強區(qū)”目標的必然要求。近年來,財政政策支持為全區(qū)文化事業(yè)的發(fā)展提供了源動力,引領了文化事業(yè)的發(fā)展方向。廣西公共文化建設取得了長足的進步,文化軟實力、核心競爭力、綜合影響力、服務能力大幅提升。但我們也注意到,廣西文化事業(yè)發(fā)展的落后根本狀況未改變。廣西財政政策支持文化事業(yè)發(fā)展任重而道遠。通過運用數(shù)量分析與規(guī)范分析相結合的方法,我們還發(fā)現(xiàn),廣西財政文化支持不但面臨著財政收入持續(xù)增長難度加大,財力投入保障力度弱化等問題,而且還面臨著財政文化投入增長機制不健全,重點不突出,地區(qū)不平衡、缺乏長效管理機制、效益不明顯等問題。財政作為國家治理的基礎和重要支柱,需要不斷豐富其內(nèi)涵和職能,完善公共文化事業(yè)發(fā)展的財政政策體系,提高財政服務文化事業(yè)發(fā)展的水平,助推中央和自治區(qū)建設文化事業(yè)的決策部署。為此,各級財政部門站在全局高度,需要深刻理解中央和廣西黨委政府關于大力繁榮文化事業(yè)的決策部署和精神實質,堅持以新發(fā)展理念為引領,充分發(fā)揮財政“四兩撥千斤”的職能作用,積極探索支持文化事業(yè)發(fā)展方式和途徑,為全區(qū)文化事業(yè)發(fā)展提供強大的財力保障。政府的財政投入是促進文化事業(yè)加快發(fā)展的前提和基礎,要建立健全經(jīng)費文化財政文化經(jīng)費投入增長保障機制,提高財政公共文化投入水平;要優(yōu)化整合文化財政文化資金,堅持保底線補短板原則,加強對重點領域和薄弱環(huán)節(jié)的扶持,不斷優(yōu)化文化財政文化的支出結構;創(chuàng)新財政投入支持方式,引導社會力量參與公共文化建設,積極構建多元化的文化投融資體系;要加強預算監(jiān)督和績效管理,加強評價成果的運用,健全財政投入激勵約束機制;,要完善文化財政文化配套政策,支持文化體制改革、打造文化支柱產(chǎn)業(yè)、推動“人才興文”戰(zhàn)略實施。
[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.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G249.27;F812.0

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