因此目前台灣整體藝文補助資源主要來自文化部、國家文化藝術基金會及各地縣市政府文化局以直接補助的方式給予補助，其中文化部以政策推動導向、個人／團隊整體經營計畫等為主要補助軸向，而國藝會則以創新、具實驗性或突破性的展演研究專案為主要補助對象。然而針對補助部分，政府積極運用經濟補助等財政工具，達成產業促進目的，然在執行過程，屢屢引起補助資源分配不公、補助手段未能達成產業目標等爭議，是以本文將藉由法學界對經濟補助之看法，分析經濟補助措施的憲法、法律原則界限，為此探討現行表演藝術補助之相關法制、組織及手段。
Cultural policy is using political system to bridge arts and life patterns of the humans, it is also a leading indicator to establish a unique taste and symbol in the society. Performing arts subsidy is in the part of cultural policy, the way to implement the cultural policy of a country usually reflects the characteristics and the inner values of this country. “Money” usually is a thorny embrace to the artists. “Culture” is also an ambiguous topic to everyone. By probing into the way of how the government use the money on the cultural and arts helps us to learn the cultural background and people’s idea about “culture” in their country.
There are not many studies regarding cultural laws in the legal field so far. Based on legal study, this thesis aims at communicating with the knowledge in other subjects to further integrate theory and the practice of cultural administration. In addition, this thesis expects to provide a recommendation for the policy of arts subsidy in Taiwan.
Nowadays, most of the arts subsidy come directly from the Ministry of Culture, the National Culture and Arts Foundation and the Cultural Bureau of local government. The Ministry of Culture targets to fund the policy-oriented and personal /overall team managing plans.The National Culture and Arts Foundation focus on giving subsidy to innovative, experimental or breakthrough performance research projects.
For the arts subsidy, the government utilizes financial tools such as economic subsidies positively to facilitate industrial development. However, many disputes such as the subsidy granted that failed to achieve the industrial goals or unfair distribution of subsidy are aroused during implementation. Therefore, this thesis uses the viewpoints of law experts and scholars on performing arts, analyzes the foundational law and the boundary of legal principles of economic subsidy measures to discuss the relevant laws and regulations, the organization and the methods of subsidy of performing arts.
