目前作为文化体制改革中心环节的国有文艺院团转企改制已取得显著成果,这些成就的取得与既有的改革配套政策密不可分。当前转企改制院团的后续发展成为关注焦点,迫切需要政策为其后续发展保驾护航。针对这一新形势,本文以财政、税收、投融资三大政策为例,结合转制院团改革发展的政策需求,提出了完善转制院团后续发展扶持政策的相关建议。 At present, as the center of the reform of the cultural system, the restructuring of the state-owned arts troupes and state-owned arts troupes has achieved remarkable results. These achievements are inextricably linked with the existing reform supporting policies. The follow-up development of the current system for the transfer of enterprises into a state-owned enterprises has become the focus of attention and there is an urgent need for policies to provide escorts for its follow-up development. In view of this new situation, this paper takes the three major policies of finance, taxation and investment and financing as examples and puts forward some suggestions on how to improve the policy of supporting the follow-up development of transnational corporations in the light of the policy needs of the reform and development of the transnational corporations.