我国文化产业财政政策创新研究

发布时间：2018-08-02 12:31

【摘要】：文化产业政策作为国家产业政策的一个重要组成部分，是以“文化产业”作为研究对象的产业政策。近年来，我国高度重视文化产业发展，连续出台了多部具有宏观指导意义的战略规划，提出了努力建设社会主义文化强国的战略目标，文化产业迎来了繁荣发展的新时期。尽管在国家财政政策的大力支持下，我国文化产业迅速发展并逐步成为国民经济新的增长点；但由于我国文化产业起步较晚，文化产业相关政策还不够完善，其发展普遍呈现“小、散、弱”的态势，在实践中，现行财政政策对文化产业的促进仍面临诸多的问题和不足。因此，科学的运用宏观财政政策来支持与激励我国文化产业的发展与繁荣，并从理论的角度来探求文化产业发展的财政支持方式和途径就显得十分必要。本文运用理论与文献研究、规范与实证分析、比较分析与系统分析相结合的方法，通过介绍我国文化产业现状，，对我国现行文化产业财政政策存在的主要问题进行了深入分析。针对存在的问题，本文以美国、英国、韩国、法国等具有代表性的国家为例，对它们的文化产业财政政策进行具体的比较分析。在吸取和借鉴发达国家文化产业财税政策的成熟做法和有益经验的基础上，对我国文化产业财政政策创新所遵循的原则及路径进行了深入的探索，并从经济、社会、税收三个角度为着力点，尝试着提出了具有建设性的建议，以期能够促进我国文化产业健康、快速、有序发展。
[Abstract]:As an important part of the national industrial policy, the cultural industry policy is the industrial policy which takes "cultural industry" as the object of study. In recent years, our country attaches great importance to the development of cultural industry, has successively issued a number of strategic plans with macro-guiding significance, put forward the strategic goal of striving to build a socialist cultural power, and the cultural industry has ushered in a new period of prosperity and development. Although China's cultural industry has developed rapidly and gradually become a new growth point of the national economy with the strong support of the national financial policy, due to the late start of the cultural industry in our country, the relevant policies of the cultural industry are not perfect enough. Its development generally presents the situation of "small, scattered and weak". In practice, the current fiscal policy still faces many problems and deficiencies in promoting the cultural industry. Therefore, it is necessary to apply macro fiscal policy scientifically to support and encourage the development and prosperity of cultural industry in China, and to explore the ways and means of financial support for the development of cultural industry from a theoretical point of view. Using the methods of theoretical and literature research, normative and empirical analysis, comparative analysis and systematic analysis, this paper makes a thorough analysis of the main problems existing in the current financial policy of China's cultural industry by introducing the present situation of the cultural industry in China. In view of the existing problems, this paper takes the representative countries such as the United States, Britain, South Korea, France and other representative countries as examples to carry on the concrete comparative analysis to their cultural industry finance policy. On the basis of absorbing and drawing lessons from the mature practices and beneficial experiences of the financial and taxation policies of the cultural industries in developed countries, this paper makes a deep exploration of the principles and paths followed by the innovation of the financial policies of the cultural industries in China, and probes into the principles and paths of the innovation of the financial policies of the cultural industries in China. In order to promote the healthy, rapid and orderly development of China's cultural industry, this paper tries to put forward constructive suggestions from three angles of taxation.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G124

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