| The culture industry is a high-tech industry, is the human in the face of crisis and pressure, a roadof sustainable development of green industry is explored. It is the sustainability of the cultural industry,more and more countries and regions as a pillar industry in the future development of countries and regions,and the development of cultural industry to give a positive policy and financial support. The prosperity anddevelopment of cultural industry of countries and regions, not only solve the employment problem of thecountries and regions, but also further enhance the national and regional soft power in the internationalcompetition "". Cultural industry belongs to the public product attributes, the product has strongexternalities, according to the theory of public goods and foreign practice experience, the development andprosperity of culture industry, all cannot do without the government’s financial support.With the development of economy, the development level of the development of Chinese culturalindustry lags behind the economic gap between the two, and is still increasing year by year. In recent years,widely supported and paid attention to the related part of the government and academia is graduallydeveloping the cultural industry, economic development and cultural development of the socialist systemChina uncoordinated characteristic not only affect China’s political, economic, cultural, social integration ofthe four, at the same time is not conducive to the realization of social equity. In addition, with China’saccession to the WTO, gradually open fields, the construction of cultural industry and the development ofan increasingly prominent role, and has become an important indicator to measure a country’scomprehensive national strength. Especially in the background of the global financial crisis, thedevelopment of cultural industries is Piaohong the market, has become one of the pillar industries tosupport the economic development of our country. Therefore, the significance of developing cultureindustry to the economic development of a country.With the rapid development of our economy, fiscal revenue increased year by year, the Chinesegovernment has increased for the cultural industries into the financial strength, but in the actual operationprocess of financial investment, fiscal policy is not perfect, the fund use efficiency not higher question still restrict the development of cultural industry. Investigate its reason, is the late start of China’s culturalindustry development, the twentieth Century90’s only theoretical research related, until now theunderstanding of cultural industry is still relatively vague, there are many differences in the definition andclassification of culture industry, especially the lack of how the government and market positioning in thecourse of Industrial Development in the. Therefore, in order to make the development of China’s culturalindustry has become the national pillar industries, the development of scientific and reasonable support thedevelopment of cultural industry tax policy, a clear government and market responsibility is particularlyimportant.In this paper, the use of comparative analysis, literature research method research and normative,and on the basis of fiscal policy of cultural industry and related theory, expounds the system of cultureindustry development needs financial support on the basis of the theory and financial support for culturalindustry development momentum; from the cultural industry of their own problems, market developmentenvironment. And the government support and guidance problems three aspects of the system and discussesthe important factors restricting the development of China’s cultural industry; and the introduction of thetwo countries government how to use fiscal policy to support the development of cultural industry of theirexperience, and can be used for reference in the summary, proposed the existence of China’s financialsupport for culture industry problems in the development process, and starting from the existing nationalconditions, the policy focus is the financial support of the government, made their own unique insights onthe development of cultural industry of our country finance support to better, and puts forwardcountermeasures and suggestions.The innovation of this paper lies in: through the practical significance of fiscal support to thedevelopment of cultural industry starting, reveals the cultural industry need financial support of theoreticalbasis and realistic basis, summed up the impact of factors restricting the development of China’s culturalindustry, and through the analysis of domestic and foreign government and research scholars on the basis offinancial support the development path of the cultural industry, combined with the current situation and thecurrent fiscal support the practice of cultural industry, to fiscal policy as the focal point, put forward itsown suggestion for the development and prosperity of culture industry in China, the policy of financialsupport to the development of cultural industry, to make corresponding contributions. |