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党的十八届三中全会《决定》明确提出,要“鼓励社会力量、社会资本参与公共文化服务体系建设,培育文化非营利组织”。各级各类文博机构是公共文化服务体系的重要组成部分,是培育社会主义核心价值观的重要阵地,是保障人民群众基本文化权益的重要基础。在坚持政府主导的同时,积极鼓励和动员社会力量参与文物博物馆事业建设,是一个重要途径。鼓励社会对文化事业的支持与赞助,是世界各国的通行做法。如法国政府先后制定了《企业参与文化赞助税收法》、《文化赞助税
The “Decision” of the Third Plenary Session of the 18th CPC Central Committee made it clear that it is necessary to “encourage social forces and social capital to participate in the construction of a public cultural service system and foster cultural non-profit organizations.” Various types of cultural and sports organizations at all levels are important components of the public cultural service system, an important front for nurturing the core values of socialism, and an important foundation for safeguarding the basic cultural rights and interests of the people. While insisting on government dominance, it is an important way to actively encourage and mobilize social forces to participate in the construction of the museum. Encouraging society to support and sponsor cultural undertakings is a common practice in all countries in the world. For example, the French government has enacted the “Corporate Involvement in Cultural Sponsorship Tax Law,” "Cultural Sponsorship Tax