In recent years，Tianjin’s special investment in cultural industries has been increasing. The fund is of great significance to the leap and development of Tianjin cultural industry in the “13th Five-Year” period. It will promote the transformation of the economic development mode and the strategic adjustment of the structure of Tianjin. The research of policy support direction will greatly enhance the efficiency of the use of the government funds，make the support target more accurate，and realize the rapid aggregation of market factors and the cultivation of the market factors. The multiplier effect of raising the market benign main body and increasing output benefit will enhance the effectiveness of fiscal policy and achieve effective allocation of resources.