In accordance with the overall plan of the central government to deepen the reform of the cultural system, in recent years, financial departments at all levels have continued to increase investment in public welfare cultural undertakings, strengthened the construction of public cultural service systems focusing on rural areas, and better met the basic public cultural needs of the people; On the other hand, actively support the transformation of operating cultural institutions into enterprises, help make up for the cost of reform by formulating and improving relevant fiscal and tax preferential policies, "help the horse immediately", promote it to face the market, and cultivate it into a truly qualified new cultural market subject. In the future, the financial department will, in accordance with the requirements of the central authorities, work with relevant departments to further improve the relevant fiscal and taxation preferential policies, promote the transformation of operating cultural units into enterprises in a planned and step-by-step manner, and strive to build a number of powerful and dynamic state-owned or state-controlled cultural enterprises, making them the leading force in the cultural market and driving the overall development of China's cultural industry.