创新我国文化领域事权与支出责任划分理论及政策研究

发布时间：2018-02-02 23:04

本文关键词： 公共财政文化事权财权支出责任　出处：《山东大学学报(哲学社会科学版)》2015年06期 　论文类型：期刊论文

【摘要】：在国家"建立事权和支出责任相适应的制度"财政体制总体改革目标下,如何合理划分文化领域政府间事权、建立科学的中央和地方文化支出责任分担机制既是实践难题又是理论难题,需要在公共产品基础理论之外,进行问题梳理和理论创新。通过分析不同文化产品的基本特征,归纳"公共所有程度、排他性程度、收益预期稳定程度"和"可经营性程度、可交易性程度、受益主体可区分程度"六大特征性指标,从操作层面上建立起区别政府与市场边界、划分中央与地方事权与支出责任的基本标准;通过归纳"受益范围、行动效率、技术难度"三种主成分因素,建立起划分中央与地方事权的"三原则"。由这六大特征指标与"三原则"形成的结构化理论模型,构成文化领域内政府间事权与支出责任划分的理论基础、划分标准和政策路径,可以为当前我国文化财政改革提供新的思路和实现路径。
[Abstract]:Under the overall reform goal of the financial system, how to reasonably divide the intergovernmental authority in the field of culture. The establishment of a scientific mechanism for sharing responsibility for cultural expenditure between the central and local governments is not only a practical problem but also a theoretical one, which needs to be in addition to the basic theory of public goods. Through the analysis of the basic characteristics of different cultural products, we can conclude the degree of public ownership, exclusivity, the degree of stability of income expectation, and the degree of marketability and tradeability. The main body of benefits can distinguish the degree of "six characteristic indicators, from the operational level to establish a distinction between the government and the market boundary, the division of central and local authority and expenditure responsibility of the basic standards;" Through the induction of "benefit range, action efficiency, technical difficulty" three principal components. To establish the "three principles" of dividing the central and local powers. The structured theoretical model formed by the six characteristic indicators and the "three principles" forms the theoretical basis of the division of the governmental authority and the expenditure responsibility in the cultural field. Dividing the standard and policy path can provide a new way of thinking and realization for the current cultural finance reform in our country.
【作者单位】：武汉大学国家文化财政政策研究基地;财政部教科文司处;
【基金】：国家社科基金艺术学重大项目“公共文化服务体系建设与运行中的财政保障标准与保障方式研究”(13ZD04)
【分类号】：D630;F812.2
【正文快照】： 改革开放以来特别是1994年分税制改革以来,我国通过不断调整“事权、财力和财权”这三大要素的组合方式推动了我国财政理论创新和财政体制改革的进程。由此形成了我国学界对财政体制问题的几个重点研究领域,包括“事权与支出责任划分研究”、“财权、事权与财力的匹配性研究”

【参考文献】