支持文化创意产业发展的财政政策研究

【作者】 刘利成；

【导师】 陈穗红；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2011， 博士

【摘要】 文化创意产业凭借文化创意元素高端聚合对产业优化升级的独特作用以及强大的经济文化功能,缔造了现代产业高速发展的新奇迹,已成为当今时代的新宠儿。与此同时,文化创意产业囿于自身禀赋和外部条件的影响,在资金、市场、人才、知识产权等方面又需要更多的支持和保护。与文化创意产业迅猛发展的现实形成鲜明对比的是,文化创意产业的理论研究明显滞后,人们对其在认识上仍比较模糊,在界定和分类上尚未统一,在特点和规律的研究上还不深入,特别是对产业发展中政府与市场作用的研究仍比较欠缺,关于促进文化创意产业发展的财政政策的专门研究更是少之又少。本文运用文献研究与比较研究相结合、规范研究与实证研究相结合的方法,系统深入研究了文化创意产业形成的理论脉络、发展现状和特点规律,重点分析了文化创意产业中政府与市场的作用,特别是深入研究了文化创意产业的财政支持政策及其绩效问题,探讨了支持文化创意产业发展的其他公共政策,致力于为文化创意产业的发展提供全方位的理论先导和实践路径。本文具有一定的理论和实践价值,主要体现在四方面：一是深化了对文化创意产业的认识。本文梳理了文化创意产业形成发展的理论脉络,分析了文化创意产业诞生的历史客观性和必然性,剖析了文化创意产业的本质特点、功能作用和发展规律,综合各方角度提出了较为全面的文化创意产业概念界定和范畴分类,有助于加深对文化创意产业本质的认识以及发展必要性和紧迫性的认识,对于凝聚文化创意产业发展共识、形成发展合力具有积极意义。二是深化拓展了文化创意产业的经济学研究视角。目前,理论界从经济学角度对文化创意产业的研究还比较欠缺。本文分析了文化创意产业的外部性、公共物品、生命周期以及价值链等特点属性,探究了文化创意产业发展中政府与市场的作用,着重研究分析了财政支持文化创意产业发展的理论框架和实现路径,开辟了从经济学视角研究文化创意产业的新路径,对于拓展文化创意产业的研究视角具有一定理论意义。三是有助于为政策制定提供依据。本文从发展阶段、成就等方面全面回顾了我国文化创意产业发展的现状,立足产业自身、市场环境、政府扶持等角度深刻剖析了产业存在的薄弱环节和问题,为实操部门制定政策提供了参考依据。四是有助于推动完善我国促进文化创意产业发展的政策体系。论文在分析比较世界范围内文化创意产业发展实践和成功经验的基础上,不仅重点改进和完善了支持文化创意产业发展的财政政策,也对文化创意产业立法、规划、管理体系、知识产权保护、人才培养等其他公共政策进行了健全完善,对于破解发展瓶颈和难题、加快我国文化创意产业发展、推动中国文化“走出去”具有积极意义。本文的创新性成果主要有：一是全新界定了文化创意产业的概念及其分类,本文在借鉴整合国内外学者和各国政府对文化创意产业定义的基础上,结合文化创意产业在中国的发展实践,站在文化产业、创意产业和文化创意产业的关系高度,以深刻理解和把握文化创意产业发展规律为依托,突出人文、创意、高端等元素,对文化创意产业进行了全新定义,对文化创意产业外延范围进行了科学界定,为制定实施文化创意产业扶持政策以及更好地促进产业总体发展奠定了基础,提供了依据。二是探究了财政支持文化创意产业发展的框架和路径。本文在学习借鉴国内外文化创意产业发展政策和成功经验的基础上,重点研究了财政支持文化创意产业发展的工具、环节和路径,系统研究探索了支持文化创意产业发展的直接投入、税收优惠、投融资、政府采购等财政政策,分析总结了我国现有政策存在的弊端和不足,提出了相应改进意见,系统构建了一个财政支持文化创意产业发展的理论体系和实操框架。三是分析了文化创意产业的生命周期曲线。本文基于产业生命周期理论,对文化创意产业的生命周期进行了研究分析,指出了文化创意产业有初创期、成长期、成熟期和持续期的生命周期曲线,既为相关理论研究开辟了思路,也为政府制定政策支持文化创意产业发展提供了依据。四是构建了文化创意产业财政政策绩效评价体系。本文全面梳理了现有文化创意产业发展指数方面的研究,结合我国文化创意产业发展实际,从产业规模、文化环境、科技研究、人力资源和资本投入等方面研究构建了文化创意产业发展指数,设计了包括直接投入、税收优惠、投融资、政府采购在内的财政政策评价指数,为评估财政支持文化创意产业的政策效果提供了一种路径和工具。本文经过系统深入的研究认为：文化创意产业是集合文化、创意和产业三要素,根植于文化产业,以依靠人的智慧、技能、天赋和文化素养形成的文化创意为核心,以高科技应用和知识产权保护为保障,与各个产业、部门相结合,渗透产业链各个阶段的具有创造财富和就业潜力的知识密集型新兴产业；文化创意产业具有无衰退期的生命周期曲线；必须根据文化创意产业的生命周期、公共物品、价值链和主体成长等特点属性,综合协调运用直接投入、税收优惠、投融资和政府采购等财政政策,才能既有利于全面促进文化创意产业发展,又能达到节约财政资金、提升财政功能的效果。更多还原

【Abstract】 Cultural creative industry with the function of using high level of cultural creative element to come together to upgrade industry and of the strong economic cultural, create the miracle of modern industry high speed development, has become the choice of today. Cultural creative industry is again constrained by oneself characteristics and conditional influence in the exterior and needs more support and protections in the funds, market, talented person, and intelligent property right and so on. What form the clear contrast with cultural creative industry fast fierce development reality, is the lag the theory research of cultural creative industry, which is still more fuzzy on the understanding, haven’t unified on definition and classification, on the characteristics regulation research still not thorough, especially to cultural creative industry development in the research of government function still relatively lack, cultural creative industry public finance support of specialized research is more little of again little.This dissertation making use of literature research to combine together with comparison research, the norm research combine together with substantial evidence research of method, study the theory formation grain of cultural creative industry, development present condition and characteristics, the function of the government and the market in cultural creative industry, and particularly go deep in to study cultural creative industry of public finance support problem, and study the performance of cultural creative industry and public finance policy,and study the other public policy which support cultural creative industry, aim at providing an all-directions theory to lead first and practice path for speed the development of the creative industry. This dissertation has certain worth in the theory and reality:One is the deepened understanding of cultural creative industry. This dissertation comb cultural creative industry formation development of theory grain, analyze the history objectivity and inevitability of the formation and development of cultural creative industry, analyze the characteristics, function and development regulation of cultural creative industry, comprehensive everyone’s angle put forward a little bit completely accurate cultural creative industry definition and classification,which contribute to deepen the hypostatic understanding to the and the development necessity and urgency of cultural creative industry, to coagulate a cultural creative industry development consensus, form the development cooperate. Two is that the study to economics angle of cultural creative industry is deepened. Currently, the theory field still relatively lacks the research of cultural creative industry from the economics angle. This dissertation analyze the characteristics attributes such as exterior, public goods,life cycle and value chain of cultural creative industry and investigate the relationship and function boundary between government and market in cultural creative industry development, emphasize to study the theory frame of public finance support cultural creative industry development and path, new path developed to study cultural creative industry from the economics angle of view, have certain theory meaning in expanding the research angle of view of cultural creative industry. Three is the text contributes to provide a basis for policy establishment. This dissertation completely review and summarize our country cultural creative industry development of present condition from development stage and development achievement...etc., analyze the weak link and problems of industry existence from industry oneself, market environment, government support and so on, which provide a reference basis for government sections to regulate the policy to support the cultural creative industry. Four is that the dissertation contributes to perfect the policy system to support the cultural creative industry. The thesis analyze and compare the cultural creative industry in scope in the world of development fulfillment and success experience, not only particularly improve and perfect the public finance policy to support cultural creative industry develop, also perfect the other public policies such as lawmaking, programming, management system, intelligent property right protection, the talented person foster,which is meaning for solving develop bottleneck and hard problem, speed our country cultural creative industry development and push Chinese culture "walk out".The dissertation has innovation achievement as follows:Firstly, it defines the concept and classification of cultural creative industry to new angle. The dissertation is in the basis of integrating domestic and international scholars and the foundation of governments in all countries to cultural creative industry definition, combining cultural creative industry’s development fact in China, standing on the height of the relationship in industry, creative industry and cultural creative industry, with deep comprehension and confidence cultural creative industry development regulation for rely on, outstanding the elements, such as humanities, creativity and high level...etc. give a new definition of cultural creative industry, completely comb the classification of cultural creative industry, help to provide basis of regulating policy to support cultural creative industry development.Two is analyzing the frame and path that public finance support cultural creative industry. In the foundation of studying lessons from domestic and international cultural creative industry development policy and success experience, this dissertation particularly study the tools, link and path of public finance support for cultural creative industry development, study the finance policy such as direct assistance, preferential tax, invest and government procurement...etc., analyze the existing irregularity and shortage of our country policy, put forward to the improvement opinion and suggestion, set up a theory system and practice frame of public finance support for cultural creative industry development. Three is analyzing the life cycle curve of cultural creative industry. This dissertation carry on research analysis to the life cycle of cultural creative industry according to the industry life cycle theory and point out cultural creative industry with general industry in the place of the different and similar on the life cycle, and point out the cultural creative industry life cycle curve of period which divided into a beginning period, growth period, mature period and keep period, not only create a new way of thinking for related theory research, but also provide basis for the government’s policies regulation. Four is set up performance assess system of cultural creative industry. This dissertation comb existing cultural creative industry develop index research, in the basis of our country cultural creative industry development, set up the development performance evaluation index of cultural creative industry system from the industry scale, cultural environment and science and technology, human resource and capital invest, as long as the public finance policy performance evaluation index number system which include direct assistance, preferential tax, invest and government procurement, provide a kind of path and tool for measure cultural creative industry development and the public finance policy to support the creative industry.The dissertation through study draw the decision as follows:Cultural creative industry is a kind of rising industry which gather culture, creativity and industry three main factors, root at cultural industry, with depend on the cultural creativity of the person’s intelligence, technical ability and natural endowments and cultural cultivated manners formation for core, with the high technology apply and the intelligent property right protect for foundation, combine together with each industry, section, permeate industry chain each stage, intensive type of the knowledge that create the wealth and employment potential; Cultural creative industry has non-decline period life cycle curve; Have to make use of direct assistance, preferential tax, invest and government procurement according to the characteristics such as the life cycle, public product, value chain, so as to be advantageous to promote cultural creative industry development completely, and can attain to economize public finance funds and develop the biggest function of public finance.更多还原