Research On The Fiscal Policy Of Rural Public Cultural Service Under The Strategy Of Rural Vitalization In China

China is a developing country with nearly 600 million permanent rural residents in its large territory and huge differences exist between urban and rural areas.For a long time,the modernization of agriculture and rural areas has always been a headache and weakness in the process of modernization.“Three Rural Issues” is the fundamental issue concerning the national economy and people's livelihood.We cannot talk about national modernization without rural modernization.Since the 18 th CPC National Congress,under the strong leadership of the Party Central Committee leading by President Xi Jinping,the Party has adhered to take the solution of “three rural issues” as the top priority of the Party's work and has been enhancing the policies for strengthening,benefiting and enriching farmers,therefore,solid progress in the construction of rural modernization and new countryside has been made,and rural reform has fully deepened.The report delivered at the 19 th National Congress of the Communist Part of China clearly puts forward the implementation of the strategy for rejuvenating villages for the first time,and juxtaposes them with the national strategies such as rejuvenating the country through science and education and innovation-driven development.The general requirement for rural revitalization is “flourishing industry,livable ecology,civilized rural custom,effective governance,and affluent life”,which is a major strategic transformation of urban and rural development,and has made a magnificent and beautiful blueprint for nearly 600 million Chinese rural populations.The implementation of the strategy of Rural Revitalization is an important part of building a well-off society in an all-round way.It involves many aspects and problems,among which the revitalization of rural culture is an important part of the strategy of rural revitalization.Rural revitalization lies not only in the development of rural industry,the improvement of income level and economic ability,but also in the cultural and spiritual prosperity of rural areas.The modernization of rural area,agriculture and farmers is increasingly dependent on the construction of culture and civilization.Revitalizing the rural culture will provide cultural support for the revitalization of the countryside,the rebuilding of social trust and most rural people's satisfaction of their psychological needs.However,the construction of cultural civilization has become a lasting weakness in the process of solving the problems of agriculture,rural areas and farmers.In recent years,China's rural public cultural services have been very fruitful,but there are alsosome shortcomings: insufficient supply of rural public cultural services,serious lack of cultural industry,the gradual disappearance of traditional excellent cultural and rural activities as well as the prominent phenomenon of "cultural desert”.There exists a shortage of rural public cultural service talents,and a fault risk in cultural development.The difference of rural public cultural service among areas is obvious: the poor infrastructure,the ineffective policy implementation,imperfect laws and regulations on rural public cultural services.The rural cultural construction is the source for the rural revitalization.The rural public cultural service,as an important link to rural revitalization strategy,is the key to realize equal basic public services,and also the focus of the "Three Rural" problem.Finance links the three subsystems of politics,economy and society,reflecting the relationship between government and market,between government and society,and between the central and local governments.With the construction of rural public cultural services,under the benign and interactive strategy of rural vitalization,by supporting and guiding the practice,it can play the role of social integration and value guidance,and build resilient,controllable and stable mechanism for coordinating interests,eventually resulting in the framework of modern fiscal system with the participation and compatibility of multiple subjects,including the government,the market,society,farmers,new businesses and village committees.Based on the background of the strategy of rural revitalization,this paper theoretically expounds the financial liability mechanism and the function path of rural public cultural service,descriptively analyses the present situation of supply and demand of Chinese rural public cultural service and the framework of fiscal policy,and integrates the supply and demand of rural public cultural service into the whole empirical frame.On the supply side,the financial policy performance of rural public cultural service construction is evaluated.On the demand side,based on the use of public goods theory and public choice theory,the paper identifies the demand priority of finance policy for rural public cultural service based on microcosmic data.In addition,the paper adopts the satisfaction analysis from the view of fiscal policy execution negotiation to connect the supply subject and the demand subject.On this basis,we have refined the paper's conclusions and policy implications.The main contents of this paper include nine parts,which are as follows:Chapter 1: Introduction.This part set out the background and significance of the thesis,made a literature review at home and abroad and research contents and methods of the thesis,and put forward possible innovation.Chapter 2:Theoretical analysis on the fiscal policy of rural public cultural service is raised.Firstly,we explain basic concepts like rural revitalization strategy,rural public culture service and fiscal policies.Secondly,we explain relevant theoretical bases and their application in the thesis,including theory of rural development,theory of public products,theory of public service and theory of public finance.Thirdly,we research the function mechanism of fiscal support for rural public culture service;make analysis in terms of supply and demand mechanism and feedback mechanism of fiscal policies.Finally,we explain in detail the new requirements of rural revitalization strategy on fiscal policies for rural public culture service.Chapter 3 :Status Analysis of Fiscal Policies for Rural Public Culture Service.Firstly,this part summarizes the improvement of rural public culture service,including gradually improved policies for rural public culture service,further boosting of basic facilities construction for rural public culture and improved rural public culture service level.Secondly,it combs the development of fiscal policies for rural public culture service.Thirdly,it introduces the main contents of fiscal policies for rural public culture service,including fiscal policies for organizations and infrastructures of rural public culture service,fiscal policies for basic supply and reform engineering,fiscal policies for characteristic inheritance and protection project.Finally,it points out major problems in fiscal policies for rural public culture service currently,like insufficient fiscal investment,low utilization efficiency of fiscal fund,unreasonable fiscal expenditure structure,mismatching fiscal policies and demand,and so on.Chapter 4:Empirical Analysis of Performance of Fiscal Policies for Rural Public Culture Service.Firstly,this part introduces the specific methods for the appraisal of fiscal policies for rural public culture service.Secondly,we choose DEA model to appraise the performance of fiscal policies for rural public culture service and obtain relevant results.The specific analytical process is as follows: by applying DEA mode,starting from the implemented fiscal policies,we divide the investment into direct subsidy,indirect subsidy,government purchase,substituting subsidies with rewards,human capital,and etc.Based on this,we mainly investigate the major output indicators such as cultural facilities,products and service in the field of rural public culture service.Then,by the use of provincial-level panel data in China,we build an indicator system with multiple input and output to appraise the performance of fiscal policies for rural public culture system,and obtain some basic conclusions.Empirical results show that the performance of fiscal policies for rural public culture service in China appearsobvious rising trend with fluctuations,but the overall performance level is still far from effective,and there is remarkable spatial difference in the performance of fiscal policies,showing that the supply of fiscal policies is still unbalanced in areas,and the supply capacity of fiscal policies is still far from satisfying farmers' demand on spiritual culture.Chapter 5: Empirical Analysis of Demand Priority of Fiscal Policies for Rural Public Culture Service.Firstly,the application and method of demand priority order analysis are introduced.Secondly,the basic contents of the questionnaire and sample analysis method are discussed in detail.Thirdly,we describe in detail basic contents and questionnaire and sample analysis methods.Finally,we obtain empirical analysis results.By comparing the demand priority results of fiscal policies for rural public culture service under different perspectives,the following basic conclusions are drawn: projects supported by fiscal policies with the most pressing need are rural comprehensive cultural station,rural singing and dancing competition,village art performance and rural culture talent construction.Projects with less pressing need are mobile stage show,offering books to farmers,offering films to farmers,cultural square and table tennis room;projects with the least pressing need are museum,rural library,construction of village reading club,farmers' skill training school,relics exhibition and basketball court construction.Chapter 6 : Satisfaction Evaluation of Fiscal Policies for Rural Public Culture Service.Firstly,we build a theoretical model,and confirm the research hypothesis in the thesis based on the “unfair repugnant model” put forward by Fehr and Schmidt in1999.Secondly,we introduce the data sources,measurement model and indicator selection of the thesis.Finally,the empirical analysis results find that the implementation negotiation of Fiscal Policies for rural public culture service is able to remarkably and positively influence the respondents' satisfaction evaluation on fiscal policies for rural public culture service.Besides,after analyzing other possible factors influencing respondents' satisfaction evaluation on fiscal policies for rural public culture service,it is found that respondents' sex factor,education and awareness of village finance will remarkably influence his/her policy satisfaction.Chapter 7:Countermeasures and Suggestions on Optimizing Fiscal Policies for Rural Public Culture Service.First of all,we put forward to increase the Fiscal Investment in rural public culture service,including guaranteeing the long-term growth of fiscal investment in rural public culture service,specific methods to improve thefiscal investment system in rural public culture service,ensuring the sustainable investment in financial resources for rural public culture service;secondly,we improve the rural public cultural service transfer payment system,including the establishment of the division plan between the central and local government of rural public cultural services and expenditure responsibility,ensure the implementation of the rural public culture service financial policy and promote rural public culture service standardization construction;thirdly,we should improve the performance of the financial policy of rural public culture service and establishing horizontal transfer payment System,including perfecting the performance evaluation system of the rural public culture service financial policy,strengthening the allocation efficiency of the rural public culture service,and increasing the investment of human capital in the rural public cultural service;Then,we should improve the financial supply decision-making system of rural public culture service,including realizing the synergistic effect between supply subject and demand subject,improving the financial supply quality of rural public culture service,and perfecting the feedback mechanism of rural public cultural service demand;Finally,the paper puts forward the tax preference and perfect relevant policy system of rural public cultural service,including increasing the tax preference of rural public culture service and perfecting the supporting policy system of rural public cultural service.Chapter 8:Conclusion and Prospect.This part sum up basic research conclusions of the thesis;it also points out possible shortage of the research,and puts forward prospect of research.The innovation of the research is mainly embodied in the following three aspects:firstly,From the perspective of research,based on the strategic background of rural rejuvenation,the study on the financial policy of rural public cultural service construction in China is a concrete application study of solving the "three rural issues" under Xi Jinping's guiding ideology of socialism with Chinese characteristics in the new era.Based on the rural public cultural service,which represents the key content of farmers' spiritual and cultural needs,this paper tries to make a new interpretation of how to support the construction of rural public cultural services through fiscal policies.Secondly,considering the importance of multi-agent coordination,this paper tries to analyze the relationship between supply and demand.The research not only evaluates the financial policy performance of rural public cultural services,but also analyzes the priority of the relevant financial policies for farmers.The satisfaction analysis under theperspective of fiscal policy implementation negotiation is used to link up the supply and demand subjects.Finally,with regard to research methods,the thesis is innovative in the performance appraisal method,demand priority method and satisfaction appraisal method.More scientific and reasonable methods are adopted for the indicator setting and data processing of performance appraisal method.Considering that different processing methods will cause difference in demand priority result,comprehensive application of first choice decision method,weighted frequency method and clustering methodology are chosen to obtain more reasonable demand priority result by means of complementary confirmation of such three different methods.Satisfaction appraisal method adopts coordination mechanism processing,comprehensively considering relevant indicators according to different requirements of supply and demand subjects,and obtaining more reliable satisfaction analysis results.