财税与公共管理学院知识库

21世纪以来，伴随着经济竞争的日益加剧，各国的产业布局与经济发展模式发生着重大的变化。文化经济逐渐成为全球经济发展的新方向，我国也紧随时代发展的浪潮，强调“文化自信”，并倡导大力发展文化产业。发展文化产业，不但能够带来新的经济增长点，挖掘新的内需，而且还能够加速经济发展方式的转变，实现绿色生态、可持续发展。一方面，科学技术的发展和人民群众对精神需求的大幅提升推动了文化产业的快速发展，另一方面，国家出台的相关扶持政策（如发放专项资金、实施税收优惠政策等），为我国文化产业的蓬勃发展铺平了前进的道路。文化传媒企业既是我国市场经济中最活跃的主体，也是发展我国文化产业的主要力量，承担着壮大我国文化产业发展的重任。若想探究现行扶持政策对文化企业的影响，可以选择政府补助、税收优惠与我国文化传媒企业经营绩效之间关系的这一角度进行研究。

本文首先对企业经营绩效、政府补助和税收优惠对企业经营绩效影响的相关文献进行梳理，对与之相关的外部性理论、市场失灵与政府干预理论和税收效应理论进行阐述；其次选取了我国68家文化传媒上市公司为研究对象，系统剖析了政府补助、税收优惠对文化传媒上市公司的支持现状；然后选用熵值法测算了我国文化传媒上市公司的综合经营绩效；最后构建多元线性回归模型，研究了政府补助、税收优惠对我国文化传媒上市公司经营绩效的影响，并对比分析了两种扶持政策的激励效果以及两种政策是否存在冲突。

研究政府补助、税收优惠各自与当前文化传媒上市公司经营绩效之间的关系时，可以发现当期政府补助、税收优惠均都有助于提高我国文化传媒上市公司的经营绩效，但滞后一期的政府补助、税收优惠并没有产生显著的影响；而当两种补贴工具共存时，发现税收优惠对我国文化传媒上市公司经营绩效的激励效果较政府补助略强；且当政府补助和税收优惠政策共同作用于企业经营绩效时，政府补助对税收优惠和文化传媒企业经营绩效存在着负向的调节作用，即两种政策发生了一定的冲突。基于实证结果，本文从政府层面出发，建议政府补助可以做到因地制宜，因时制宜，并设立研究机构或者加强多方合作，对我国文化产业的发展进行动态研究，制定适时、专业的扶持政策；从增值税和企业所得税出发，完善抵扣链条，放宽文化企业申请成为高新技术企业的标准等降低文化传媒企业成本开支，同时也需要及时更新两种扶持工具的补贴范围、延长补贴时间，实施动态调整机制等。企业的应对策略则是，对扶持政策树立正确的认识，致力于提高自身发展能力；实施“人才増创”战略，挖掘和培养高技能、综合型人才；把握政策导向，结合自身发展战略，选择最优的政策组合。

Since the 21st century, with the intensification of economic competition, major changes have taken place in the industrial layout and economic development model of various countries. The cultural economy has gradually become the new direction of global economic development. Our country is also closely following the wave of development of the times, emphasizing "cultural self-confidence" and vigorously develop cultural industries. The development of cultural industry can not only bring out new economic growth points and tap new domestic demand, but also accelerate the transformation of economic development mode and realize green ecological and sustainable development.On the one hand, the development of science and technology and the substantial increase in the people's spiritual needs have promoted the rapid development of the cultural industry.On the other hand, the relevant support policies issued by the state (such as issuing special funds, implementing preferential tax policies, etc.) have paved the way for the vigorous development of my country's cultural industry. Cultural media enterprises are not only the most active subjects in my country's market economy, but also the main force for the development of my country's cultural industry, and undertake the important task of strengthening the development of my country's cultural industry.If you want to explore the impact of current support policies on cultural enterprises, you can choose to study the relationship between government subsidies, tax incentives and the business performance of cultural media enterprises in my country.

This paper firstly sorts out the relevant literature on the impact of enterprise operation performance, government subsidies and tax incentives on enterprise operation performance, and expounds the related externality theory, market failure and government intervention theory and tax effect theory; 68 listed cultural media companies are the research objects, and systematically analyzes the support status of government subsidies and tax incentives for cultural media listed companies; then the entropy method is used to measure the comprehensive business performance of my country's cultural media listed companies; finally, a multiple linear regression model is constructed, studied the impact of government subsidies and tax incentives on the business performance of listed companies in my country's cultural media, and compared and analyzed the incentive effects of the two support policies and whether there was a conflict between the two policies.

When studying the relationship between government subsidies and tax incentives and the current operating performance of listed cultural media companies, it can be found that both government subsidies and tax incentives in the current period are helpful to improve the operating performance of listed cultural media companies in my country. Tax incentives did not have a significant impact; and when the two subsidy tools coexisted, it was found that the incentive effect of tax incentives on the business performance of listed cultural media companies in my country was slightly stronger than that of government subsidies; and when government subsidies and preferential tax policies worked together on enterprises .When it comes to business performance, government subsidies have a negative moderating effect on tax incentives and cultural media companies' business performance, that is, there is a certain conflict between the two policies.Based on the empirical results, starting from the government level, this paper suggests that government subsidies can be adapted to local conditions and times, and to set up research institutions or strengthen multi-party cooperation, and formulate timely and professional support policies through dynamic research on the development of my country's cultural industry. Starting from value-added tax and corporate income tax, improve the deduction chain, relax the standards for cultural enterprises to apply for becoming high-tech enterprises, etc. to reduce the cost of cultural media enterprises, at the same time, it is also necessary to update the scope of subsidies for the two support tools and extend the Subsidy time, implement dynamic adjustment mechanism, etc. The company's response strategy is to establish a correct understanding of the support policies and to improve its own development capabilities; to implement the "talent creation" strategy, to tap and cultivate high-skilled and comprehensive talents; to grasp the policy orientation and combine its own development strategy, optimal policy mix.