Establishing a system which is compatible with cultural powers and expenditure responsibility is an important lever for China to promote comprehensive and deep reform. In Cultural field，it’s essential for deepening cultural system reform to rationally divide the cultural powers and expenditure responsibilities between the central and local governments. At present，western countries such the United States，Germany，Britain，and France have already formed relatively mature experience and models about policy legislation on division of government powers and expenditures，powers division，payment subject definitude and institutionalization of inter-governmental transfer. Learning from western experiences，clarifying principle of cultural powers and expenditure responsibility’s division，scientifically delineating boundaries of cultural affairs and expenditure responsibility，and optimizing transfer system in cultural field are important ways which can break the crux of cultural a and promote the reform of cultural system.