发展文化事业促进文化产业政策研究

发布时间：2018-08-26 21:11

【摘要】：建国以来,我国从马克思主义关于文化的基本认识出发,进行了大规模的文化事业建设,随着对马克思主义局限性的认识和世界范围内文化产业的崛起,我国进行了文化体制改革,由此催生出公益性文化事业和经营性文化产业两个不同的领域,文化事业具有公益性、公共性,文化产业则具有经营性、市场性,他们具有明显的不同,但又存在紧密的联系。本文从公共理论出发,从营利性的角度,在我国特有的文化语境下,对“文化事业”和“文化产业”进行了概念辨析和基本界定,本文所指“文化事业”是公益性文化事业、非营利性文化产业,本文所指“文化产业”是经营性文化产业、营利性文化产业,他们同属于大的文化产业的范畴。文化事业是社会性、公共性、基础性、公益性事业,文化产业是创意型、中借型、周期型、引致型产业,受文化核心资源、基础设施及传播载体、科学技术、人才资源及公共产品供给影响,即受文化事业发展程度制约较大,发展文化事业可以为文化产业提供文化资源、文化资本、文化科技、文化人才,可以培育文化消费需求,营造产业发展环境,对产业发展有巨大促进作用。因此,提出了文化事业对文化产业促进机制的研究论断。在此基础上,本文借助产业要素经济理论,对文事业促进文化产业的作用机制和运行机理进行了分析,对研究论题进行规范验证,指出：文化事业中文化基础设施、人文艺术资源、事业资本积累、科技支撑、人才培养、政府购买、市场环境建设等因素,可以通过资源竞争机制、投资驱动机制、技术创新机制、版权保护机制、供给推动机制和需求拉动机制,进入到文化产业循环中,从而促进文化产业发展。然后,继续从产业要素的视角,分析了文化产业的发展模式和演化路径,进而从我国文化产业的实际情况出发,分析提出了我国发展文化事业促进文化产业的路径选择,即利用自身资源优势,发挥特色推动作用,找准文化事业建设的重点,带动文化产业的发展壮大和升级换代,实现资源禀赋型、资本推动型、科技创新型、文化创意型的“蛛网演化”。在定性分析基础上,通过综合分析文献研究成果,以量化研究成果对发展文事业促进文化产业的研究论题进行实证论证,结果表明：资金、人力资源和实物投入对文化产业有巨大推动作用。接下来,从文化事业直接投入和间接投入的角度,建立了我国发展文化事业促进文化产业的计量模型,并进行了实证分析,分析结果表明,文化事业投入与产业增加值有明显线性相关关系,增加投入可以显著提高产业水平,结果同时表明,在我国发展文化事业促进文化产业过程中存在明显的结构转折周期,需要进一步加快文化体制改革,引导市场机制发挥更大作用。最后引入波特钻石模型,对文化事业对文化产业的促进作用进行了评价,结果显示,发展文化事业可以对文化产业产生巨大的规模效应、结构效应和周期效应。因此,强调文化事业与文化产业并重,以发展文化事业促进文化产业,可以成为我国推动文化产业成为国民经济支柱产业的一个重要突破口。接下来,本文对我国文化事业和文化产业发展情况进行了分析,指出我国文化事业基础仍然薄弱、产业水平仍然不高,文化事业对文化产业发展支持不够、带动不足,急需大力加强事业建设,带动产业水平提升。在这过程中,政府可以统筹考虑文化资源利用和资金投入,通过制定有针对性的文化事业发展规划和实施具有重大带动作用的公益性文化项目,提高资源利用效率和文化发展效益,消除文化产业发展的基础瓶颈,实现以事业带动产业,事业产业协调发展,达到“一石两鸟”的目的。从研究视角出发,遵循发展文化事业促进文化产业的作用机制和演化路径,结合我国文化事业产业发展的实际情况,及二者互动发展的态势,提出了我国发展文化事业促进文化产业的政策框架、政策思路和政策建议。即在科学界定政府职能、主要领域和工作原则基础上,确定了对策思路,提出了加强文化基础设施建设、提高公共文化保障范围和质量、创新公共文化保障运行机制、建立文化人才培养保障机制、加大文化科技创新力度等政策建议,为产业快速发展创造条件。公共财税政策是发展文化事业促进文化产业最重要的调控手段,欧美国家对非营利文化的财税政策经验表明,非营利文化是财税政策支持的重点和优先领域,我国文化财税政策概况和存在问题表明,我国还未真正将本来就“弱势”的文化放到“弱势”的位置进行战略扶持,尤其是在目前文化财税支持绝对不足的情况下,财税政策过分强调了文化产业的需要。遵循确立文化在财税扶持中的优先地位,着力提高文化资源配置效率,事业产业分类支持,并突出扶持重点的思路,本文提出了发展文化事业促进文化产业的财税政策建议,即加大文化投入力度,积极探索文化投入新模式,制定引导性税收政策体系,加强财税政策协调,确定财税支持重点等政策建议。
[Abstract]:Since the founding of the People's Republic of China, China has carried out a large-scale construction of cultural undertakings based on the basic knowledge of Marxism about culture. With the understanding of the limitations of Marxism and the rise of cultural industries worldwide, China has carried out cultural system reform, which has resulted in two differences between public welfare cultural undertakings and business-oriented cultural industries. In the field of public welfare, publicity and marketing, cultural undertakings are obviously different from each other, but they are closely related. From the angle of public theory and profit-making, this paper makes a conceptual analysis and foundation of "cultural undertakings" and "cultural industries" in the unique cultural context of our country. This definition, this article refers to the "cultural undertakings" is a public welfare cultural undertakings, non-profit cultural industries, this article refers to the "cultural industry" is a business-oriented cultural industry, for-profit cultural industries, they belong to the category of large cultural industries. Borrowing, periodic and inducing industries are influenced by cultural core resources, infrastructure and communication carriers, science and technology, human resources and the supply of public goods, that is to say, the development of cultural undertakings can provide cultural resources for cultural industries, cultural capital, cultural science and technology, cultural talents, and cultivate cultural eliminations. The demand for fees and the creation of an environment for industrial development play a great role in promoting industrial development.
On this basis, with the help of the theory of industrial factor economy, this paper analyzes the mechanism and operation mechanism of cultural undertakings to promote cultural industry, and verifies the research topic. It points out that cultural infrastructure, human and art resources, enterprise capital accumulation, scientific and technological support, personnel training, government purchasing, market environment construction in cultural undertakings. Setting up such factors as resource competition mechanism, investment-driven mechanism, technological innovation mechanism, copyright protection mechanism, supply-driven mechanism and demand-driven mechanism can be used to promote the development of cultural industry. Then, from the perspective of industrial factors, the development mode and evolution path of cultural industry are analyzed. Starting from the actual situation of China's cultural industry, this paper analyzes and puts forward the path choice for the development of China's cultural undertakings to promote the cultural industry, that is, to make use of its own resource advantages, to give full play to the driving role of its own characteristics, to find the key points for the construction of cultural undertakings, to promote the development and upgrading of the cultural industry, to realize the resource endowment, capital-driven, and scientific and technological creation. New, cultural and creative "spider web evolution".
On the basis of qualitative analysis and comprehensive analysis of literature research results, this paper demonstrates empirically the research topic of promoting cultural industry by developing cultural undertakings with quantitative research results. The results show that capital, human resources and material inputs have a great role in promoting cultural industry. Next, from the perspective of direct and indirect investment in cultural undertakings. This paper establishes an econometric model for the development of cultural undertakings to promote cultural industry in China, and makes an empirical analysis. The results show that there is a clear linear correlation between cultural undertakings investment and industrial added value. Increasing input can significantly improve the industrial level. The results also show that there is a long way to go in the process of developing cultural undertakings to promote cultural industry in China. At last, the paper introduces Porter's Diamond Model and evaluates the role of cultural undertakings in promoting cultural industry. The results show that the development of cultural undertakings can produce enormous scale effect, structural effect and week effect on cultural industry. Therefore, emphasizing the equal importance of cultural undertakings and cultural industries and promoting cultural industries through the development of cultural undertakings can become an important breakthrough for China to promote cultural industry as a pillar industry of the national economy.
Next, this paper analyzes the development of China's cultural undertakings and cultural industries, pointing out that the foundation of China's cultural undertakings is still weak, the level of industry is still not high, cultural undertakings do not support the development of cultural industries, lack of drive, the urgent need to vigorously strengthen the cause of construction, promote the level of industry. Considering the utilization of cultural resources and the investment of funds, through the formulation of targeted development plans for cultural undertakings and the implementation of public welfare cultural projects with significant driving effect, the utilization efficiency of resources and the benefits of cultural development can be improved, the basic bottlenecks of the development of cultural industries can be eliminated, and the coordinated development of industries and undertakings can be achieved. The purpose of "one stone, two birds".
From the perspective of research, following the mechanism and evolutionary path of promoting cultural industry by developing cultural undertakings, combining with the actual situation of China's cultural undertakings and the situation of their interactive development, this paper puts forward the policy framework, policy ideas and policy suggestions for promoting cultural industry by developing cultural undertakings in China. On the basis of functions, main fields and working principles, this paper defines the countermeasures and ideas, and puts forward some policy suggestions, such as strengthening the construction of cultural infrastructure, improving the scope and quality of public cultural security, innovating the operational mechanism of public cultural security, establishing the guarantee mechanism for cultivating cultural talents, and strengthening the innovation of cultural science and technology, so as to create conditions for the rapid development of industry.
Public finance and taxation policy is the most important means of regulating and controlling the development of cultural undertakings to promote cultural industries. The experience of fiscal and taxation policies of European and American countries on non-profit culture shows that non-profit culture is the focus and priority area of fiscal and taxation policy support. The general situation and existing problems of China's cultural Finance and taxation policy indicate that China has not really put its "weakness" into practice. Culture should be placed in the position of "vulnerable" for strategic support, especially in the case of absolutely inadequate cultural financial and taxation support, the fiscal and taxation policies overemphasize the needs of cultural industries. This paper puts forward some suggestions on the fiscal and taxation policies for the development of cultural undertakings and the promotion of cultural industries, such as increasing cultural input, actively exploring new modes of cultural input, formulating a guiding taxation policy system, strengthening fiscal and taxation policy coordination, and determining the key points of fiscal and taxation support.
【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2013
【分类号】：G124

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