摘要：The practice of economic development in countries around the world shows that the financial policy of cultural industry plays a very important role in the development of cultural industry. Therefore, all governments pay great attention to the use of the financial policy tool of cultural industry. Through the analysis of fiscal policies of cultural industry made by the central government over the years, because of large-scale cultural expenditure with low efficiency, it can be concluded that the effect of fiscal policies is not good as we expect. Fiscal policies of cultural industry can keep better coordination on the whole, but there are still great policy deficiencies. The paper studies relevant fiscal policies of China’s cultural industry and puts forward some useful recommendations.
