文化产业发展专项资金作为支持文化体制改革和文化产业发展的重要制度安排,对推动我国文化领域结构调整、合理配置文化资源、优化产业发展整体布局方面具有重要作用。为此,财政部明确各地专员办在今年首次开展文化产业发展专项资金前置性审核。实践中,江苏专员办探索实施了“一二三四”审核工作法,既较好地保证了中央财政扶持政策的有效落实,又提升了工作效率。一是紧扣一个核心。近年来,财政部充分发挥中央财政资金的引导作用,通过文化产业发展专项资金进一步推动文化产 As an important institutional arrangement to support the reform of the cultural system and the development of the cultural industry, the special funds for the development of the cultural industry play an important role in promoting the structural adjustment of our country’s cultural field, rationally allocating cultural resources and optimizing the overall layout of the industrial development. To this end, the Ministry of Finance clearly around the Commissioners Office for the first time this year to conduct a pre-special audit of cultural industries. In practice, Jiangsu Commissioners’ Office has explored and implemented the “one two three four” audit work law, which not only effectively guarantees the effective implementation of the central government’s supportive policies but also improves work efficiency. One is closely linked to a core. In recent years, the Ministry of Finance has given full play to the guiding role of the central government’s financial funds to further promote cultural production through the development of special funds for cultural industries