Fiscal Expenditure Efficiency Of The Public Culture Service In China

Culture is the soul and symbol of the country and nation.In the "14th Five-Year" plan and the 2035 long-term goals recommendations,the development goals of building a "culturally strong country" while significantly enhancing the country's cultural power are clearly defined.Public culture service is the most fundamental part of culture and the embodiment of the basic cultural rights enjoyed and needed by the people.And it's the mainstay of the development of China's culture.Since the concept of public cultural service was put forward in 2005,China's public culture service has been developing continuously in the past 15 years.With the gradual introduction of various laws and regulations,the service system framework of modern public culture service has been basically established.In this process,a theoretical paradigm and behavioral logic for the development of public culture service have been formed which are different from the previous "cultural undertakings".Public culture service guarantees that the public enjoys basic public cultural services with service,protection and social communication.With the development of the modernization of the national governance system and governance capabilities,it has gradually evolved into the foundation of national cultural governance that integrates the dual attributes of tools and values.In recent years,financial support for public cultural services has also been continuously enhanced.Under the impact of "Internet +" on all walks of life,under the background of comprehensively cultural system reforms and comprehensive implementation of budget performance management,this thesis attempts to answer the following three questions: What is the efficiency of public cultural expenditures,and how it works,whether the structure and method of fiscal expenditure will affect expenditure efficiency.This thesis defines the concept of public culture service,whether it can meet the basic public cultural needs,and clarifies the government-led supply model with the participation of multiple social forces.Based on this definition,the main contents of this study are:First,we defines the concept and new connotation of public culture service under national cultural governance,and analyzes the positioning of public culture service in China and the basic supporting role of financial expenditure on the development of public culture service.In defining the public culture service and the basis of the definition of fiscal expenditure efficiency,respectively from the welfare economics of public goods theory,externality theory,principal-agent theory and new public management theory to demonstrate fiscal expenditure theory foundation,to promote the development of public cultural thought there was a positive external public culture service is public goods need government and financial support.And to match with the development of the financial expenditure policy;Under the trust of the people,the Chinese government needs to improve the quality and efficiency and ensure the efficiency of the expenditure of fiscal funds to meet the people's pursuit of a better life.Then,the mechanism model of the influence of fiscal expenditure on the development of public culture service is constructed.It analyzes the mechanism of promoting the development of public culture service by fiscal expenditure in China from four dimensions of overall framework,fiscal expenditure scale,expenditure structure and expenditure mode.Under the framework of supply and demand theory,this paper designs an input-output model of public cultural sector based on endogenous growth model,and considers the impact of government's fiscal expenditure behavior on the development of public culture service from the two dimensions of supply and demand.It analyzes and expounds the influence path of the scale,structure and mode of fiscal expenditure on the development of public culture service,and analyzes the supply and demand mechanism of public culture service at the macro and micro level,the competitive balance of the expenditure structure within and between departments and the supply logic of departments caused by the two kinds of fiscal expenditure modes.Second,we analyze the change course of the development of public culture service and fiscal expenditure,and analyzes the current situation and existing problems.Corresponding to the establishment and reform process of China's cultural system,the institutional change of fiscal expenditure in the development of China's public culture service includes: the stage of full financial expenditure,the stage of differential attempt,the stage of rapid growth of expenditure scale and the stage of improving the quality and efficiency of expenditure.With the deepening of the reform of the cultural system and the coordination of various financial support policies,cultural governance has become an important part of national governance.The overall effect of fiscal expenditure on promoting the development of public culture service has achieved good results,but there are also certain problems.At present,there are still some major problems in the field of public culture service in China,such as the specific goal of fiscal expenditure,the structure of expenditure and the way of expenditure need to be improved.Thirdly,the index system of public cultural financial expenditure efficiency is designed.Through the construction of the "input-output" index framework,the whole and departments echo each other,and the static and dynamic methods are combined to measure and analyze the efficiency of public cultural fiscal expenditure.In the index construction,corresponding to the actual service content of each public cultural sector,the relevant input and output indexes are set to build a comprehensive public cultural fiscal expenditure efficiency index system.On the whole,the fiscal expenditure efficiency of public culture service is relatively high in all regions,which reflects that China's public culture service construction has achieved phased results,but there are still differences between different regions.From the perspective of sub-regions,the fiscal expenditure efficiency of public culture service generally presents a higher efficiency in the east at a relatively high level of capital input,a higher rate in the central region at a relatively low level of capital input,and a decreasing efficiency in the western region at a higher level of capital input than before.The efficiency of financial expenditure of library is the highest,and that of artistic performance group is the lowest.Then,Malmquist index was used to calculate the change value of total factor productivity of public cultural fiscal expenditure in each province,and the fiscal expenditure efficiency under the three-stage DEA calculation was verified.It was consistent that the expenditure efficiency of each region and each department had a large space for improvement.Fourthly,it examines the actual influence and influence path of fiscal expenditure structure and expenditure mode on the efficiency of public cultural fiscal expenditure.Examine the influence mechanism of fiscal expenditure structure and expenditure mode on the whole public culture service departments respectively.It is found that the expenditure structure with a higher proportion of project expenditure than basic expenditure is not conducive to the improvement of the overall efficiency of public cultural fiscal expenditure.It is proved that the high project expenditure in the expenditure structure has a significant inhibiting effect on the expenditure efficiency of public cultural services in venues represented by public libraries and museums in China,and the main reason is that the large-scale and concentrated project expenditure fails to match the factors of personnel and management.In fiscal spending on public culture service on the impact of fiscal expenditure efficiency inspection found that demand-based way of spending is more advantageous to enhance the overall spending efficiency of the public culture service,divided region inspection after it is concluded that the eastern and western region demandbased fiscal spending way can promote the efficiency of the spending increase obviously,the central region under the possible shortage of supply and demand,The demand-type fiscal expenditure mode has a negative impact on the expenditure efficiency.In the areas with general human capital conditions in the field of public culture service,demand-based expenditure can more effectively promote the efficiency of public culture service fiscal expenditure.To the art department as a case study,supply-based spending way of performing arts groups in China fiscal expenditure efficiency has obvious negative impact,the more rely on the fiscal supply-based appropriations performing arts groups are more likely to obtain financial capital in the form of increasing rural art form support.Alienation dividend behavior will lead to excessive development system,which is not conducive to promote the efficiency of spending,nor is it conducive to the long-term sustainability of public culture service.Fifthly,it draws on the experience of the United States,France and Japan in the construction and management of public culture service,and specifically introduces the development modes of public culture service in different countries under the combination of market orientation,state dominance and national market.The diversified and common development of the "invisible hand" of the United States,the "cultural diplomacy" led by the French state and the public cultural development experience of the Japanese government in charge and regional autonomy are of great benefit to the layout of public cultural policies in China at the present stage.The key factors to improve the efficiency of capital expenditure are to give full play to the effective guiding role of fiscal expenditure on cultural branding,to construct a pluralistic pattern of public cultural supply,to adopt multiple forms of fiscal expenditure,such as direct expenditure,service purchase and consumer oriented subsidies,and to strengthen performance evaluation management.Finally,we put forward some suggestions on financial expenditure policies which are helpful to the development of public culture service.In view of the impact of fiscal expenditure scale,expenditure structure and expenditure mode on the efficiency of fiscal expenditure,this paper puts forward reasonable and operable policy suggestions from the aspects of improving fiscal expenditure management of public culture service,implementing fiscal expenditure reform,optimizing fiscal expenditure structure and transforming fiscal expenditure mode,etc.On the one hand,from the construction of performance objectives,the establishment of performance evaluation system and the use of performance evaluation results to improve the efficiency of public cultural fiscal expenditure to put forward targeted suggestions.On the other hand,we should optimize the expenditure structure of departments,reform the supply-oriented expenditure mode of public culture service,establish the demand mechanism of dynamic feedback,match the public consumption preference,and make good use of the expenditure mode of government purchasing services.The main contributions of this study are as follows: First,the definition of public culture service and the corresponding fiscal expenditure range are clarified,the index system of public cultural fiscal expenditure efficiency measurement is improved,and the results of public cultural fiscal expenditure efficiency measurement are optimized;Secondly,the paper constructs the mechanism model of the influence of fiscal expenditure on the development of public culture service,and discusses the influence of fiscal expenditure on the development of public culture service based on the theory of supply and demand.Thirdly,it analyzes the influencing factors and mechanism of public cultural financial expenditure efficiency,and discusses the scale,structure and mode of public cultural financial expenditure step by step and deeply.With the expansion of the scale of public cultural fiscal expenditure,only by matching the appropriate expenditure structure and appropriate expenditure mode and truly meeting the public's public cultural consumption demand from the demand side of the consumer side,can the efficiency of fiscal expenditure be improved under the given scale of fiscal expenditure and the prosperity and development of the whole society's public culture service be promoted.This research involving the efficiency of fiscal expenditure category and public cultural services,based on the matching of supply and demand of public cultural services,from the reform of cultural system in the process of a typical problem of fiscal expenditure as the breakthrough point,to enhance the efficiency of fiscal expenditure as the focus,to realize standardization and equalization of public cultural services,promote cultural soft power,with cultural governance promote national governance.To provide policy suggestions for building a strong socialist culture service.In this paper,the research results of response to the fiscal expenditure structure adjustment at present stage,under the background of "pressure," combining the fiscal expenditure mass transfer efficiency,full implementation of the policy guidance of budget performance management,is conducive to further deepen the reform of cultural system,develop an advanced socialist culture service,is beneficial to cultivate the culture service of effective domestic demand system,to achieve the goal of modern system of public cultural services.