本文選題：文化產(chǎn)業(yè)　切入點：財政政策　出處：《地方財政研究》2014年07期

【摘要】：各國實踐表明,財政政策對文化產(chǎn)業(yè)的發(fā)展起到了非常重要的作用,所以各國政府都非常注重文化產(chǎn)業(yè)財政政策工具的使用。通過對我國中央政府歷年出臺的文化產(chǎn)業(yè)財政政策進行梳理和分析發(fā)現(xiàn):文化經(jīng)費支出規(guī)模較大,但總體支出效率偏低,財政政策的效果并不理想,文化產(chǎn)業(yè)財政政策整體協(xié)調(diào)性較好,但是存在嚴重的政策缺失。最后從存在的問題入手,提出了相關(guān)政策建議。
[Abstract]:The practice of various countries shows that the fiscal policy plays a very important role in the development of the cultural industry, so the governments of all countries attach great importance to the use of the tools of the financial policy of the cultural industry.By combing and analyzing the fiscal policies of cultural industry issued by the central government over the years, we find that the scale of cultural expenditure is large, but the overall expenditure efficiency is low, and the effect of fiscal policy is not ideal.The overall coordination of the cultural industry financial policy is good, but there is a serious lack of policy.Finally, from the existing problems, put forward the relevant policy recommendations.
【作者單位】： 山東科技大學;
【基金】：山東省軟科學基金項目“價值鏈視域下的山東省文化演藝產(chǎn)業(yè)競爭力研究”(批準號2013rkb01487)的階段性成果
【分類號】：G124

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