The 3rd plenary session of the 18th National Congress of the party proposed the reform goals of“establishing and improving modern culture market system” and “exerting the decisive role of market forces in the allocation of resources”. The key to establish and improve modern culture market system lies in that we should cultivate a group of qualified cultural enterprises to become main market participants and make the cultural enterprises，especially the large state-owned companies，undertake the important role of allocation of resources in the market.Therefore，by defining the relationship between government the sponsor and state-owned cultural enterprises，we could demarcate the property right of state-owned cultural enterprise，and accelerate the transition from supervisor-oriented system to sponsors-oriented system in state-owned cultural enterprise. Thus，this move will become a strategic breakthrough to the further improvement of cultural administrative system and the establishment and improvement modern culture market system. Moreover，it has become an inevitable issue during the implement of the reform goals of deepen culture system reform set in the 3rd plenary session of the 18th National Congress of the party.