Since central government launched a comprehensive pilot project of cultural system reform in 2003，the reform has gone through 10 years which witnessed remarkable effects and phased practice achievements. Whereas，the progressive incremental reform path that the reform followed also brought about many problems，such as external reform and verge reform concealed core system reform and internal reform，the solidifying vested interest groups became new obstacles，the overconsuming of reform dividend narrowed down the second reform space，etc..The 3rd plenary session of the 18th National Congress of the Communist Party of China endorsed The Decision on Major Issues Concerning Comprehensively Deepening Reform which brought cultural system reform into the general deployment and mobilization of comprehensively deepening reform，indicating that the cultural system reform in our country has stepped into a new stage. Therefore，the second reform agenda should be reset and the idea，policy and path of the second reform should be clarified. Specifically，base on comparative features between the first and second phase of cultural system reform and the macro environment of Chinese society transformation，we should innovate theories on deepening cultural system reform and establish new reform idea；we should follow the laws of technological innovation and institutional innovation，and push forward cultural system innovation with the help of technological innovation；We should be clear about the reform strategy and path，and promote the transition from verge reform，external reform to core reform，internal reform；we should seek the strategic breakthrough of deepening cultural system reform and improve public cultural service efficiency through the optimization of resource allocation.