as an important part of the" The 12th Five-Year Plan" and the major component of public service in modern government, the public culture service system has an osculating relationship with the nation' s full development in both human and our society. Establishing and perfecting public culture service system is helpful in enhancing the capability of serving and meeting the growing spiritual needs of people which has becoming an the specific expression and historical mission of modern government function in public culture sphere. This article is based on the fiscal responsibility of constructing public culture management by government, intent that it is imperative to perfecting the financial policy in building public culture management to improve the great development of socialist culture.%公共文化服务体系作为“十二五”规划的重中之重,是现代政府公共服务体系的重要组成部 分,同时也关系着我国经济社会和人的全面发展.建立健全公共文化服务体系,增强公共文化产品供给和服务能力,不断满足人民群众日益增长的精神文化需求,是政府职能在公共文化领域的具体体现,也是服务型政府的历史使命.本文在深刻阐述公共文化服务体系与政府责任的基础上,通过对政府运用财政手段支持公共文化服务体系建设现状的分析,提出建立和完善公共文化服务体系的财政政策,以期推动社会主义文化大发展大繁荣.
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