Industrial investment is to put intangible assets with certain value into the production of cultural products or the construction or expansion of cultural enterprises. Taking intangible assets as cultural investment is a common phenomenon in the field of cultural industry. Compared with other industries, this is a special way of investment in cultural industries. Intangible assets usually refer to historical and cultural celebrities, cultural brands, copyrights and copyrights in the cultural industry. If these intangible assets are not used to create use value, that is, they are not combined with specific cultural enterprises, cultural projects or cultural products, they are just people's reputation, not cultural capital, and at best they can only be regarded as potential capital. However, once it is combined with specific cultural enterprises, cultural projects or cultural products, it becomes intangible capital, and the tangible capital of enterprises enters all aspects of the capital cycle. The cultural products of cultural enterprises that have accepted intangible assets either bury the price of the products because of intangible assets, or promote the popularity and market sales, thus enhancing the value-added ability of tangible capital. In the current market situation, real industrial investment is far more interested in enterprises than in projects, that is, industrial investment is more about investing in enterprises. Industrial investment institutions make long-term strategic investments in companies with broad market prospects, standardized management and transparent finance according to the operating records of previous companies.