The successful transformation of for-profit cultural enterprises changes the way of capital operation in the field of culture that is different from the traditional institution. To strengthen the management of the state-owned cultural assets and set up the management system of the state-owned cultural assets has a special policy implications for China. As a management system of the state-owned cultural assets that is independent from state-owned assets management system，it has some general principles and objectives with state assets management，but also has its special policies and objectives that based on the ontological property of cultural industry. Constructing the macro system of ‘the four managements in one’，departmental interaction，‘Three level’ management system，and re-clarifying the authority relationship of the related cultural department around the ‘State-owned Cultural Assets Management Office’ are the basic path and direction for the construction of state-owned cultural assets management system. <<