中文摘要：

国外公共文化支出理论是公共支出研究领域的重要分支。本文从规模、结构和效率的角度梳理国外公共文化支出理论研究成果。文献研究表明：公共文化支出规模呈现增长趋势,并受收入、政治变量、过去的支出规模及相邻城市支出状况等因素的影响;公共文化支出结构调整应采取市场导向模武为主并注重支出的绩效评估,中央政府在公共文化支出放权于地方政府更有利于文化发展;公共文化支出效率可以从公共文化支出机构及项目进行评价。对于公共文化支出理论可以从贡献度衡量、规模适度、结构和比例、效率有效性等角度进一步深入研究。

英文摘要：

The public cultural expenditure theory is an important branch in the field of public cultural expenditure.Literature review combed from the perspective of scale,structure and efficiency shows that the scale of public expenditure on culture presents growing trend,and it is subject to the factors such as income,political variables,past expenditures scale and the expenditure condition of adjacent cities.Restructuring of public expenditure on culture should take market-oriented model and focus on the expenditure performance evaluation.The decentralization of central government on the public cultural expending is more conducive to the local government cultural development.Efficiency of public expenditure on culture could be evaluated from public cultural spending agencies and projects.Further study can be conducted from the perspective of contribution measurement,moderate scale,structure proportionality and efficiency,etc.