摘要：This article explores the government cultural function factors that affect government spending on public culture services in the main point-institutional hinge by using historical data in China. The results yield main finding which is the institutional change of government cultural function would affect the scale, structure and efficiency of public cultural spending. At present, the insufficiency of values guide in government cultural functions leads to the low efficiency of public cultural expenditure, thus, institutional arrangement of government’s cultural function should pay more attention to the guidance of positive values to improve the efficiency of public finance resources in the cultural field.
关键词：Public Culture Spending;Government Cultural Functions;Institutional Change;Value Guidance
