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经济体制改革的日趋完善和成熟,使我国文化的建设和发展开始寄托于资源配置的市场化。在通过市场注入活力的过程中,文化建设和发展对财政支持有着更高要求和更多依赖,既需要财政投入适应不断提高和丰富的文化需求,又需要财政支持方式、管理体制等适应文化发展的市场化。强化“文化财政”概念,积极推动财政体制与文化发展相适应,既是文化建设和发展的外在要求,也是“吃饭财政”向“公共财政”转型的内在体制性需求。在文化财政支持体制的构建中,财政支持的系统性、主动性、引导性是基本内涵,公益性文化事业和经营性文化产业则是财政支持的两个基本面。
The reform of the economic system has been perfected and matured day by day, so that the construction and development of our country’s culture begin to be pinpointed on the marketization of resource allocation. In the process of injecting vitality through the market, cultural construction and development have higher requirements and more dependence on financial support, which requires both financial investment to adapt to ever-increasing and abundant cultural needs, and needs financial support and management systems to adapt to cultural development Market-oriented. To strengthen the concept of “culture and finance” and actively promote the adaptation of the financial system to cultural development are not only the external requirements of cultural construction and development, but also the inherent institutional needs of the transition from “catering finance” to “public finance”. In the construction of cultural and financial support system, the systematic, initiative and guiding of financial support are the basic connotations. The commonweal and undertaking cultural industries are the two fundamentals of financial support.