【摘要】：文化產(chǎn)業(yè)在現(xiàn)代經(jīng)濟(jì)中占有重要的地位。這種獨(dú)特性源于文化產(chǎn)品和服務(wù)在其生產(chǎn)過程中充分發(fā)揮人的創(chuàng)造性和科技創(chuàng)新的力量所產(chǎn)生的經(jīng)濟(jì)價(jià)值和文化價(jià)值。正是這種價(jià)值二重性使文化產(chǎn)品有別于一般商品,兼具私人產(chǎn)品和公共產(chǎn)品的混合特征,也決定了僅僅依賴市場(chǎng)機(jī)制,文化資源配置難以達(dá)到帕累托最優(yōu)狀態(tài),因而需要政府有形之手介入來彌補(bǔ)市場(chǎng)失靈,正確理解這些問題的成因、結(jié)果及其對(duì)文化產(chǎn)業(yè)發(fā)展的影響至關(guān)重要。其中一個(gè)重要方面是財(cái)政稅收政策。既有研究明顯相對(duì)滯后,也不夠系統(tǒng)、深入。 本文在經(jīng)驗(yàn)研究和國(guó)際比較的基礎(chǔ)上,運(yùn)用相關(guān)經(jīng)濟(jì)理論和分析方法,從實(shí)踐層面考察各國(guó)利用財(cái)稅政策杠桿支持文化產(chǎn)業(yè)的積極意義,提出了我國(guó)支持文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策建議。 本文具有一定的理論和實(shí)踐價(jià)值,主要體現(xiàn)在三個(gè)方面：一是從文化產(chǎn)業(yè)發(fā)展過程中所呈現(xiàn)的特征和內(nèi)涵,來梳理文化產(chǎn)業(yè)的概念和分類,提出區(qū)分經(jīng)濟(jì)價(jià)值和文化價(jià)值這兩個(gè)特征對(duì)于全面認(rèn)識(shí)文化產(chǎn)業(yè)的本質(zhì)具有重要意義,而不僅僅局限于發(fā)展文化創(chuàng)造財(cái)富的單向度思考方式。二是從經(jīng)濟(jì)學(xué)角度分析文化產(chǎn)品的外部性、公共產(chǎn)品屬性,探討政府介入文化產(chǎn)業(yè)并給予支持的必要性和制度功能,為研究財(cái)政支持文化產(chǎn)業(yè)發(fā)展奠定理論基礎(chǔ)。三是從不同發(fā)展階段回顧我國(guó)文化產(chǎn)業(yè)發(fā)展的成就及存在的問題,同時(shí)借鑒國(guó)外經(jīng)驗(yàn),提出了適合我國(guó)實(shí)際的支持文化產(chǎn)業(yè)的財(cái)稅政策,為制定政策提供參考。 本文的創(chuàng)新性成果體現(xiàn)在：一是較為全面、系統(tǒng)地考察了衡量文化產(chǎn)業(yè)經(jīng)濟(jì)貢獻(xiàn)的經(jīng)濟(jì)學(xué)分析方法,應(yīng)用其中的一些方法綜合比較世界各國(guó)文化產(chǎn)業(yè)對(duì)本國(guó)的經(jīng)濟(jì)貢獻(xiàn),以明確這一產(chǎn)業(yè)在各國(guó)經(jīng)濟(jì)中的現(xiàn)實(shí)地位,并以此為參照系,找出我國(guó)文化產(chǎn)業(yè)發(fā)展成為支柱產(chǎn)業(yè)的差距,為制定文化產(chǎn)業(yè)扶持政策提供決策依據(jù)。二是在借鑒國(guó)外文化產(chǎn)業(yè)發(fā)展經(jīng)驗(yàn)的基礎(chǔ)上,重點(diǎn)研究國(guó)外支持文化產(chǎn)業(yè)發(fā)展的財(cái)政稅收政策,提出完善我國(guó)相關(guān)政策的建議。本文從上述兩方面拓展了文化政策的研究范疇,文化政策決策在文化的經(jīng)濟(jì)價(jià)值和文化價(jià)值之間找到平衡點(diǎn)。
[Abstract]:Cultural industry plays an important role in modern economy. This uniqueness originates from the economic value and cultural value produced by the cultural products and services in the process of their production by giving full play to the creativity of human beings and the power of scientific and technological innovation. It is precisely this duality of value that distinguishes cultural products from general goods and has the mixed characteristics of both private and public goods, and it also determines that cultural resource allocation is difficult to achieve Pareto optimal state only by relying on market mechanisms. Therefore, it is necessary for the government to intervene in tangible hands to make up for the market failure. It is very important to correctly understand the causes of these problems, the results and their influence on the development of cultural industry. One important aspect is fiscal and tax policy. Both the research is obviously lagging behind, but also not systematic, in-depth. On the basis of empirical research and international comparison, this paper uses relevant economic theories and analytical methods to investigate the positive significance of various countries using fiscal and taxation policy leverage to support cultural industry from a practical perspective. This paper puts forward some suggestions on fiscal and taxation policies to support the development of cultural industry in our country. This paper has some theoretical and practical value, mainly reflected in three aspects: first, from the characteristics and connotation of the development of cultural industry, to sort out the concept and classification of cultural industry, It is of great significance to distinguish the economic value from the cultural value for understanding the essence of cultural industry in an all-round way, and not only for the unidirectional thinking mode of developing culture to create wealth. The second is to analyze the externality of cultural products and the attributes of public products from the angle of economics, and to discuss the necessity and institutional function of government intervention and support in cultural industry, which will lay a theoretical foundation for the study of the development of cultural industry supported by finance. The third is to review the achievements and problems in the development of cultural industry from different stages of development, and at the same time, to draw lessons from foreign experience and put forward the fiscal and taxation policies suitable for our country's actual cultural industry, which can provide reference for the formulation of the policy. The innovative achievements of this paper are as follows: first, the economic analysis methods of measuring the economic contribution of cultural industry are systematically investigated, and some of the methods are used to comprehensively compare the economic contribution of cultural industries to their own countries in the world. In order to clarify the realistic position of this industry in the national economy and take it as a frame of reference, this paper finds out the gap between the development of cultural industry and the pillar industry in our country, and provides the decision basis for making the supporting policy of cultural industry. Secondly, on the basis of drawing lessons from the development experience of foreign cultural industry, this paper focuses on the study of foreign fiscal and taxation policies to support the development of cultural industry, and puts forward some suggestions for perfecting the relevant policies in China. This paper extends the scope of cultural policy research from the above two aspects. The cultural policy decision finds a balance between the economic value and cultural value of culture.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;G124

【引證文獻(xiàn)】

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2 翟璐;韓國(guó)文化產(chǎn)業(yè)政策分析[D];吉林大學(xué);2015年

3 吳，

本文編號(hào)：2334172