我國的文化政策從 1970年代以後才開始起步，然而，由於長期以來政策發展偏重經濟，國家推行文化事務的適當方針一直缺乏討論。本文將先從文化政策與文化補助開始，先探討「公民文化權」在我國政策的提出背景，再介紹目前以文化部和國家文化藝術基金會為主的文化補助機制現況。接著本文將從法律觀點切入，先確立憲法多元文化國原則作為公民文化權的保障基礎，再進一步討論公民文化權的定位和類型化。此外，在釐清「公民文化權」的過程中，本文也會一併討論許多文化相關權利的定義，諸如「文化權」、「文化基本權」、「文化公民權」等等，並分析其彼此間關係，為過往一直處於含糊地帶的文化權利研究，提出新的類型化標準。公民文化權的保障，其實會透過國家文化補助去落實。因此本文將以國藝會的文化補助機制為例，探討國藝會的組織性質，以及國藝會文化補助的法律保留適用問題，最後再從公民文化權的保障為依據，檢討國藝會目前補助機制的問題，提出批評與建議。整體而言，我國的文化發展過於偏重具有經濟價值的文化創意產業，國藝會近年來的董事組成，也呈現出相同的趨勢。盼藉由本文的提出，可以使國家對文化發展的思考回歸憲法多元文化國原則的誡命，並以保障人民的公民文化權為政策推行的初衷。

Cultural policy in Taiwan has been paid little attention before 1970. Due to the chronic preference for economic development on policies, cultural services have been barely discussed. This article will begin with the introduction of cultural policies and cultural allowances. Civil cultural right was first put forth by the policy of Ministry of Culture. This article will make a further discussion on the legal ground of civil cultural right, and then analyze its substantial content. Since many related terms remain unclear in cultural studies, such as cultural right, fundamental right of culture, citizenship and so on, this article will offer a criterion of classification as well. The guarantee of civil cultural right depends on the way government allocates cultural allowances. Therefore, this article will review the reform of cultural allowances of National Culture and Arts Foundation (NCAF). The NCAF’s form of organization will be discussed, as well as the question whether the allocation of cultural allowances should apply the principle of legal reservation or not. Generally speaking, cultural development in Taiwan overvalues the cultural and creative industries, which has high economic value. The recent list of directors shows unfortunately the same tendency. This article hopes to emphasize the national obligation to follow Principle of Culturally Diversified State, and to bring the purpose of cultural development back to the guarantee of civil cultural right.