Research On The Financial Security Mechanism In The Construction Of The Rural Public Cultural Service System

The construction of modern public cultural service system is a major project to ensure and improve people's livelihood.The construction of the rural public cultural service system is an important part of the construction in the modern public culture service system.It is an inevitable choice to strengthen the construction of rural culture,narrow the gap between urban and rural cultural development and guarantee the basic cultural rights of the grass-roots people.At the same time,it is also an inevitable requirement to promote the development and prosperity of China's cultural undertakings.At present,China's rural public cultural service system remains to be improved,especially in the financial security mechanism,such as the lack of financial input in the rural public culture,the imbalance of the distribution of financial resources,the poor use of financial resources,the lack of financial performance evaluation and so on.Taking the financial guarantee mechanism of the construction of rural public culture service system in Xinhua County of Hunan Province as an example,this paper,based on the theory of public product,the theory of fiscal expenditure and the theory of civil cultural rights,analyzes and discusses the current situation,existing problems and problems of the construction of the rural public cultural service system.The successful experience of Xinhua county is summed up as follows:in the responsibility mechanism,the main position of the two level government of the county and township is established,the supporting role of the cultural social organization is highlighted;in the investment mechanism,the government financial input and the social capital participation;in the distribution mechanism,the county government will coordinate the urban and rural development and promote the rural public.On the basis of the evaluation mechanism,a performance evaluation system for public cultural finance was established,and performance appraisal indicators were formulated.On the basis of in-depth investigation in Xinhua County,this paper also finds that there are still some problems in the financial security mechanism in the construction of the current rural public cultural service system,such as the weak consciousness of the main body of responsibility,the poor implementation of the financial responsibility,the insufficient attention of the government,the single financial input,and the unfair distribution of financial resources,Rural per capita resources are few,and financial performance evaluation is lagging behind.The main reasons for the analysis are the imperfect mechanism of accountability,the lack of preferential policies to attract the investment of social funds,the low utilization of financial resources by geographical location factors,the low per capita share of financial resources,and the lag of the traditional financial concept.By referring to the successful experience of the financial support mechanism in the construction of rural public cultural service system in Xinhua County,the corresponding optimization countermeasures are put forward.In the responsibility mechanism,we should implement the mechanism of accountability,carry out the responsibility of the main body,strengthen the supporting role of the cultural social organization,draw out the special funds for the training of talents;in the investment mechanism,the local government should strive for more financial support from the higher government,and absorb the social funds to participate in a wide range,and establish a stable grass-roots culture.Investment mechanism.In the distribution system,we should co-ordinate urban and rural development,promote the equalization of public cultural financial allocation in urban and rural areas,take care of the cultural demands of special groups,and promote the equitable financial allocation.On the assessment mechanism,we should carry out the work of budget and final accounts of rural public cultural finance,and evaluate the performance of public cultural finance in rural areas.