【作者】 赵颖；

【导师】 寇铁军；

【作者基本信息】 东北财经大学 ， 财政学， 2013， 博士

【摘要】 一个社会的发展需要精神的支撑,文化便是它的内核。根据发达国家的经验,当人均GDP达到3000美元的时候,居民消费结构开始变化,精神文化需求呈现大幅增加。我国人均GDP早已超过3000美元,目前已经超过5000美元大关,种种迹象显示,我国居民的文化消费动力已经开始显现,发展文化事业是适应消费需求变化的历史选择。本文研究的文化事业,是指通过政府的财政资金兴办的文化活动的全部,非营利性的、从事文化研究创作、文化产品生产和文化公共服务的文化活动。居民的文化需求中,一部分被确认为基本的公共性的文化需求,这些文化需求的满足通常由文化事业来完成。因此,从这个意义上说,文化事业具有民生意义。在公共财政框架下,在基本公共服务均等化的原则下,公共文化服务成为当下我国文化事业向社会提供的主要服务内容,即保证全体社会成员享受到基本的精神文化产品和服务,保障全体社会成员最基本的文化权益,由政府文化事业提供的免费或优惠的文化产品和服务。文化事业是典型的中国特色术语。建国伊始,中国的制度设计秉持的是苏联模式,理论指针是阶级斗争思想,文化被当做意识形态斗争工具,完全由国家办、国家管。在这样的制度背景下,有了文化事业,并且也只有文化事业,根本不存在营利性的、遵循市场规律的文化产业。改革开放以后,文化市场逐渐成长壮大,中国才有了文化产业。中国的文化产业总体来源于两股源流,一是新生于文化市场的文化产业,二是脱胎于文化事业的文化产业。当下的我国,文化事业在将大部分文化职能让位于文化产业,财政不再需要大包大揽,这个过程目前还远没有结束。同时,政府重新进行职能定位,明确其新的职能范围为公益性文化事业,财政保证这些公益性文化事业的资金投入。从这个意义上说,研究我国文化事业财政投入成为一个极为有意义的课题。从国际视角考察,一国的文化软实力越来越成为征服世界的重要途径。“软实力”的概念是美国哈佛大学教授约瑟夫·奈在上个世纪90年代初提出的,指一国文化被普遍认同的程度。他指出,一个国家有“硬实力”和“软实力”,前者包括诸如基本资源(如土地面积、人口、自然资源等)、军事力量、经济力量和科技力量等；后者则体现为国家的“吸引力”和“效仿力”,可以超越时空,产生巨大的影响力。他认为,美国在几十年中利用软实力成功地获得了很大的国际影响力,但后来越来越多地使用硬实力,影响力反倒日趋式微。奈的观点一经问世便迅速成为理论界和民间共同认可的战略决策依据。从这个意义上说,文化事业具有一定的国家战略意义,因为,文化事业对打造一国的文化软实力有着非常必要的基础性作用。文化事业对国民经济具有贡献,主要从其间接效益中体现出来。间接效益来自于依托文化事业的相关产业,如文化旅游业、网络文化业、动漫产业、音像产业、影视产业、其他版权产业、艺术品市场等。上述产业在培育国民经济新的增长点、带动现代服务业发展等方面发挥着举足轻重的作用,从而促进国民经济的良性增长,加快经济增长方式的转变。文化事业的兴办有赖于公共资金,在当下的我国主要来源于政府的财政投入。为使我国的文化事业适应上述社会需要,研究文化事业的财政投入成为有意义的课题。本文全文布局具有一定的逻辑递进关系：首先,对文化事业及其财政投入进行基本的理论分析与界定,奠定本文的研究基础。包括两部分：一是政府介入文化事业的理论依据；二是我国文化事业及其财政投入的基本分析。其次,进行现实分析,分析角度有两个：一是我国文化事业财政投入的现实状况,二是其他若干典型国家的文化事业财政投入经验与做法。本部分以实证分析为下文的构想与建议奠定基础。最后,展开构想,提出建议。本文的构想包括三个方面,为实现此构想,本文又提出了众多具体建议。全文的基本内容安排如下：第1章,导论。介绍本文选题的背景和研究意义,回顾国内外关于政府介入文化事业方面的相关理论及观点,说明文章的研究思路以及研究框架、研究方法、创新与不足等。第2章,政府介入文化事业的理论依据。本章首先对文化事业的相关概念进行了界定,具体包括：文化、文化产品、文化事业、文化市场、文化产业；继而分析文化事业的公共产品属性,分析文化事业的市场失灵问题,以及文化事业的政府失灵问题,从而阐释文化事业发展中的政府责任定位与政府责任边界。第3章,我国文化事业及其财政投入的基本分析。本章首先阐述了对我国的文化事业的重新认识,主要从两个方面来展开分析：一是采用广义文化视角归纳总结我国文化事业的体系构成；二是阐释选择文化事业广义视角的合理性。其次,本章针对当下我国文化事业的特殊性,阐释了文化事业提供的公共文化服务的相关理论界说。最后,将本章的分析落脚于对财政投入的一些关键性问题的辨析,包括多种投入方式的介绍和基本投入项目的内容梳理。第4章,我国文化事业财政投入的现实考察。本章是本文的一个重墨之处,从全景角度和分类角度对我国文化事业财政投入的现状进行描述与分析。首先,进行总体分析,从制度、政策、投入总量分析等方面综合论述考察对象的成就与不足。然后,本章将文化事业分别以文化文物事业和新闻出版广电事业两大具体考察对象,每一对象以单独一节,进行财政投入的具体深入的剖析,努力探寻深层次的经验与缺失。第5章,文化事业财政投入的国际经验与借鉴。本章首先以欧美和亚洲多个较为先进的国家为样本国家,考察这些国家在文化事业与政府投入方面的做法,进行深入分析,对其中的经验进行归纳总结。在此基础上,本章试图将国际经验与我国的实践实现有益的对接,提出对我国的启示。第6章,促进我国文化事业发展的财政投入：构想与建议。本章是本文的又一个重墨之处,在前述理论与实践的基础上,提出促进我国文化事业进一步良性发展的财政投入的建设性意见,主要从总体构想与具体建议两个方面来阐述。总体构想的着力点在于三大方面：一是确立公共财政框架下文化事业的“广义视角”原则,将财政投入的规划原则拓展至涵盖文化演艺、文化遗产、广播影视和新闻出版的广义视角；二是提出构建与完善文化事业发展的财政投入机制；三是提出建立与健全文化事业发展的财政资金保障机制。在总体构想的基础上,本文提出相应的具体建议,以支撑上述的总体构想。本文可能存在如下一些创新之处：第一,在基础理论分析中,充实了大量对文化产品的公共性特征的分析与市场失灵情况的分析。第二,在选择研究对象时,原创性地选取了有分有合的“广义文化”视角,对财政作用于我国文化事业领域的基本情况做了全方位的梳理、分析与解读,个人认为这是对今后文化事业的财政投入研究非常有裨益的一次总结和梳理。第三,在研究分析财政投入的过程中,将文化事业体制和文化事业的财政制度与政策纳入研究视野,从制度与政策层面阐释财政对文化的投入的缘由和演变过程,使得论述部分内容饱满。本文的主要不足之处在于：新闻出版广电事业的财政投入相关数据非常有限,限制了分析的深度。在对我国政府文化支出作定量分析时,未能深入地运用计量经济学中更多的方法进行建模和检验。更多还原

【Abstract】 The development of a society needs the spiritual support, in which culture is the kernel. According to the experience of developed countries, when per capita GDP reached3,000U.S. dollars, the residents’ consumption structure began to change, and the spiritual and cultural needs would present a sharp increase. The per capita GDP in China has exceeded3,000U.S. dollars for a long time, even exceeding the mark of5,000U.S. dollars at present. It is shown in all sighs that the power of cultural consumption for Chinese residents has begun to appear, thus developing cultural undertakings is the historical choice for adapting to changes in consumer demand. This paper focuses on the non-profit cultural undertakings, which is defined as all cultural activities set up by the government, including non-profit cultural activities, public cultural production and public cultural services. Some of the residents’ cultural needs are recognized as basic public cultural demands, which are usually meet by non-profit cultural undertakings. Therefore, taken in this sense, non-profit cultural undertakings have some significance of people’s livelihood. In the framework of public finance and under the principle of the equalization of basic public services, public cultural services have become the main content provided to the community by non-profit cultural undertakings in the contemporary years in China, which aim at ensuring all members of society to enjoy the basic spiritual and cultural products and services, protecting them to enjoy the basic cultural rights and interests, and force the government to provide free or favorable cultural products or services.Cultural undertaking was a typical term full of Chinese characteristics. At the founding of our country, the system design was to uphold the Soviet Model, and the theoretical pointer was the ideology of class struggle, therefore, the culture was considered as a tool of ideological struggle, entirely controlled and managed by the government. In the context of such a system, There were only such cultural undertakings, no any profit cultural sector which follows the laws of the market. After the Reform and Opening Up, the cultural market gradually grew, and then we had a real profit cultural sector. The profit cultural sector in China is derived overall from the two shares of the origins:one was newborn in the cultural market, and the other was born out of the old cultural undertakings. At present, we are making most of the cultural functions give way to profit cultural sector. At the same time, the government has re-characterized the functionality again, clearly defining its new range of functions as non-profit cultural sector, and funding for the non-profit cultural undertakings with fiscal assurance. In this sense, it is a very significant issue to study the government expenditure to non-profit cultural undertakings in China.Inspected from an international perspective, the soft cultural power of a country has increasingly become an important way to conquer the world. The concept of "soft power" is proposed by Joseph Nye, a Harvard University professor, in the early90s of the last century, which refers to the degree of general reorganization of a country’s culture. He points out that there are "hard power" and "soft power" in every country. He believes that the United States used to utilize the soft power in the decades to succeed in obtaining a great deal of international influence, but because of later increasing utilization of hard power, its influence is actually declining. Nye’s point of view has quickly become strategic basis for decision making approved by theoretical community and the people since it was published. In this sense, there is a certain degree of national strategic significance of non-profit cultural undertakings. Therefore, non-profit cultural undertakings are fundamental for the construction a country’s cultural soft power.The contribution of non-profit cultural undertakings to the national economy is mainly reflected from its indirect benefits. The indirect benefits are from culture-related sectors, such as cultural tourism, network culture industry, animation industry, audiovisual industry, film and television industry, other copyright-based industries and art market. The above-mentioned industries play important roles in cultivating new economic growth points and driving the development of modern service industry, so as to promote the healthy growth of the national economy, as well as to accelerate the transformation of economic growth mode.There is a certain progressive relationship in logic in the layout of the full text.First, the paper lays research basis for further study from theoretical analysis and definition of non-profit cultural undertakings as well as its government expenditures. There are two sections of this part. One is the theoretical foundation of the government intervention in cultural undertakings, and the other is the fundamental analysis of non-profit cultural undertakings and its government expenditures in China.Second, it makes a realistic analysis from two aspects. The first is the reality of government cultural expenditures, and the second is some experience and practice in other typical nations. The part lays the foundation for the following ideas and suggestions from the empirical analysis.Finally, the paper expands ideas and makes some suggestions. There are three aspects and a number of specific recommendations to achieve this vision. The full text is organized with following chapters.Chapter1is the introduction of this paper, including the background and significance of the topics in this article, a review of theories of government intervention in culture at home and abroad, and the description of article ideas and research framework, research methods, innovation and deficiencies.Chapter2is the theoretical basis of government intervention in culture. This chapter first defines the main concepts, including culture, cultural products, non-profit cultural undertakings, cultural market and profit cultural sector. It is followed by an analysis of the public attribution of non-profit cultural undertakings, the issues of market failure, as well as the government failure in culture, which aims at explaining the orientation and boundary of government responsibility with the development of non-profit cultural undertakings.Chapter3makes a fundamental analysis on the non-profit cultural undertakings and its government expenditures in China. Firstly, it describes the new understanding of non-profit cultural undertakings, and expands the analysis from two aspects. On the one side, it summarizes the formation of non-profit cultural system in China from a broad cultural perspective. On the other side, it explains the rationality of "broad perspective". Secondly, in respond to the special nature of our culture the moment, it explains some of the definition on public cultural services provided by non-profit cultural undertakings. Finally, the analysis of this chapter is settled in the discrimination on some key issues of government expenditures.Chapter4does an investigation of reality on non-profit cultural undertakings and its government expenditures. This chapter is one of the key chapters of this paper, describing and analyzing the situation of government expenditures to non-profit cultural undertakings, not only from a panoramic but also from a classified perspective. First, it makes an overall analysis on the achievements and shortcomings of the object from systems, policies, investment etc. After that, the non-profit cultural undertakings are divided into two specific subjects of the study, one is Culture and Relics, the other is conventional media (Press, Publication, Movie, TV and Radio), each of which is analyzed in a separate section. The two parts are deeply analyzed on the government expenditures, in order to explore the deep-rooted experience and shortcomings.Chapter5relates to the experience and lessons of other countries. Based on the samples of some more advanced countries in Europe, America and Asia, it studies the practices in non-profit cultural undertakings and government input in these countries, and summarizes the experience from an in-depth analysis. On this basis, this chapter attempts to achieve a useful docking between international experience and the practice in China, so as to propose some enlightenment to our country.Chapter6concerns the ideas and suggestions on how to promote the development of government expenditures to non-profit cultural undertakings in China. This is another key chapter. On the basis of the foregoing theory and practice, it promotes the constructive comments on how to further the sound development of the government expenditures, mainly elaborating from the overall vision and specific recommendations. The overall vision of the focal point lies in three aspects:First, it is important to establish the principle of "broad perspective" of cultural undertakings under the framework of public finances, which means to expand the principle of government expenditures planning to a broader perspective covering cultural and performing arts, cultural heritage, Radio, Film and Television, as well as Press and Publication. Second, it proposes to build and improve the government expenditures mechanism in the development of non-profit cultural undertakings. Third, it also proposes to establish and perfect the funds safeguard mechanism in the development of non-profit cultural undertakings. On the basis of the overall vision, the chapter at last proposes specific recommendations to support the above vision.There may be some innovations as follows.First, in the analysis of basic theory, the paper enriches a large number of the analysis on public cultural products and market failure.Second, in the choice of subjects, the paper originally chooses the broad perspective of non-profit cultural undertakings, which endows the concept a degree of relaxation. It makes a full range of re-study, analysis and interpretation on the basic situation of government expenditures to non-profit cultural undertakings, which personally is thought to be a very beneficial summary and combing for the future research.Third, in the process of research and analysis, the paper brings fiscal institutions and policies of non-profit cultural undertakings into the study perspective, explaining the reason and evolution of the government expenditures from the institutional and policy level, which contributes to a full content of discussion.The main shortcomings are as follows.Because of the limited resources of data on the government expenditures to the conventional media, thus there is some limit in the depth of analysis. The paper is lack of deep-going econometric method in quantitative and empirical analysis for modeling and testing our government expenditure on culture.更多还原