CAJ | 학술논문

在国家“建立事权和支出责任相适应的制度”财政体制总体改革目标下，如何合理划分文化领域政府间事权、建立科学的中央和地方文化支出责任分担机制既是实践难题又是理论难题，需要在公共产品基础理论之外，进行问题梳理和理论创新。通过分析不同文化产品的基本特征，归纳“公共所有程度、排他性程度、收益预期稳定程度”和“可经营性程度、可交易性程度、受益主体可区分程度”六大特征性指标，从操作层面上建立起区别政府与市场边界、划分中央与地方事权与支出责任的基本标准；通过归纳“受益范围、行动效率、技术难度”三种主成分因素，建立起划分中央与地方事权的“三原则”。由这六大特征指标与“三原则”形成的结构化理论模型，构成文化领域内政府间事权与支出责任划分的理论基础、划分标准和政策路径，可以为当前我国文化财政改革提供新的思路和实现路径。
재국가“건립사권화지출책임상괄응적제도”재정체제총체개혁목표하，여하합리화분문화영역정부간사권、건립과학적중앙화지방문화지출책임분담궤제기시실천난제우시이론난제，수요재공공산품기출이론지외，진행문제소리화이론창신。통과분석불동문화산품적기본특정，귀납“공공소유정도、배타성정도、수익예기은정정도”화“가경영성정도、가교역성정도、수익주체가구분정도”륙대특정성지표，종조작층면상건립기구별정부여시장변계、화분중앙여지방사권여지출책임적기본표준；통과귀납“수익범위、행동효솔、기술난도”삼충주성분인소，건립기화분중앙여지방사권적“삼원칙”。유저륙대특정지표여“삼원칙”형성적결구화이론모형，구성문화영역내정부간사권여지출책임화분적이론기출、화분표준화정책로경，가이위당전아국문화재정개혁제공신적사로화실현로경。
Under the overall goal of financial system reform,government needs to establish a system which suits the cultural powers and expenditure responsibility.This paper,by introducing six characteristic index:degree of commonality,degree of exclusiveness,stability of prospective profits and operational level,tradable level,degree of beneficial main bodies,establishes a fundamental standard for distinguishing the government and the market boundaries as well as the central and local powers and expenditure responsibilities.According to the specific cultural affairs of social life,this paper suggests that three principles should be established in accordance with three main component factors which are benefiting scope,operation efficiency and technical difficulties.The structural theory model,composed by the six characteristic indexes and three basic principles,constructs a power and expenditure responsibilities division theories,standards and policy paths in cultural field between different levels of governments,which provides new thoughts and strategies for China cultural fiscal policy reform.