In recent years，China's cultural industry has been rapid development. In 2016，the added value of China's cultural industry reached 3，025.4 billionyuan，accounting for 4.4% of GDP. The average annual growth rate of cultural industry from 1995 to 2016 was 19.50%，and the cultural industry entered a new stage of leap-forward development. But compared to today's developed countries，China's cultural industry development is even more urgent. At present，the development of China's cultural industry is facing the bottleneck of “financing”. The sustainable development of cultural enterprises needs financial support. The article mainly studies the financial performance of cultural enterprises before and after the financing of listed companies. First of all，as of April 2017 A total of 85 listed listed cultural enterprises in accordance with the “Classification of cultural and related business classification” 2012 classification and in accordance with the scale of listing and listing time and time to select the top 20 cultural industries listed The paper analyzes the financing performance of listed companies by using the financial indicators such as the total scale，profitability，solvency，index of each share and cash flow. Finally，the paper summarizes the comprehensive impact of the financing on the cultural enterprises，To provide reference for the financing of cultural enterprises.