财政金融政策是支持与促进文化产业发展的重要引擎。美、英、德、法、日、韩等主要文化产业强国的财政金融政策已有较为成熟的经验和模式,存在市场导向与政府主导、直接资助与间接支持、公共财政挤入效应、文化企业融资难等特征。国外文化产业财政金融政策在制度建设、财政投入与管理方式、财政资助与评价机制、市场融资模式等方面的普遍性经验,对中国文化产业财政金融政策体系的构建和完善,具有重要借鉴意义。 Fiscal and financial policies are an important engine to support and promote the development of cultural industries. The financial and economic policies of the major cultural industries such as the United States, Britain, Germany, France, Japan and South Korea have relatively mature experience and models in their fiscal and economic policies. Market-oriented and government-led, direct subsidies and indirect support, the public-financed crowding-in effect, Financial difficulties and other characteristics. The general experience of foreign financial industry in terms of system construction, financial input and management, financial support and evaluation mechanism, market financing mode and so on have great significance to the construction and perfection of China’s financial industry financial and financial policy system.