随着改革开放的不断深入 ,我国的文化产业得到了迅速发展 ,成为国民经济中一支越来越重要的力量。一些文化类公司也通过购并重组进入了证券市场 ,文化类上市公司已经成为一支新军 ,在上市公司中崭露头角。根据中国证监会发布的《上市公司行业分类指引》的规定 ,“传播与文化产 With the continuous deepening of reform and opening up, China’s cultural industry has witnessed rapid development and has become an increasingly important force in the national economy. Some cultural companies have also entered the securities market through mergers and acquisitions and reorganizations. Cultural listed companies have become a new army and have emerged among listed companies. According to the “Guidelines for the Classification of Listed Companies by Industry” issued by China Securities Regulatory Commission, "Communication and Cultural Production