中文摘要：

公共文化项目是实体性的文化设施与附着其上的文化服务的综合体,其设施建设成本比较清晰,合理运营成本不够清晰,＂成效＂产出比较模糊。文章探讨了公共文化项目的普遍服务属性与成本绩效特征,从全成本角度分析其成本补偿渠道与补偿方式,提出基于普遍服务的公共文化项目成本补偿的综合框架。

英文摘要：

Public cultural projects refer to a combination of substantive cultural facilities and cultural services attached to it. The construction cost of facilities is clear while the reasonable operating cost and the performance of output are not very clear. This paper discusses the universal service and cost performance characteristics of public cultural projects,analyzes the channels and methods of cost compensation from the perspective of total cost,and puts forward the comprehensive framework of cost compensation for public cultural projects based on the universal service.