Social benefits and economic benefits are both opposite and unified. How to deal with the relationship between social benefits and economic benefits in the construction of spiritual civilization is an extremely important issue. The resolution pointed out: "Cultural products have special properties different from material products and have an important impact on people's ideological and moral, scientific and cultural quality. We must persist in putting social benefits first and strive to achieve the best combination of social and economic benefits. " The key to deal with the relationship between them is to put social benefits in the first place. The so-called social benefits mean that cultural products are conducive to building socialism with China characteristics, reform and opening up, socialist economic construction and socialist spiritual civilization construction. In this regard, Deng Xiaoping pointed out: "The ideological and cultural education and health departments should take social benefits as the sole standard for all activities, and their affiliated enterprises should also take social benefits as the highest standard." (Selected Works of Deng Xiaoping, Volume 3, page 145) 1986 The central committee's resolution on the guiding principles for the construction of socialist spiritual civilization pointed out: "The socialist nature of China's cultural undertakings requires that social benefits be the highest standard." 1993 "The Decision of the Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System" emphasizes: "We should put social benefits first and correctly handle the relationship between social benefits and economic benefits of spiritual products." Adhering to the principle of putting social benefits first is determined by the special attributes of cultural products. Cultural products belong to spiritual and knowledge products, which are not produced for exchange like material products, and the purpose of creation is not entirely for exchange, nor can they accurately calculate the necessary labor time in society like material products, and can achieve equivalent exchange. Its use value is realized through material form, which has nothing to do with the subjective factors of consumers. However, the socially necessary labor time of cultural products cannot be accurately calculated, nor can it achieve universal and real equivalent exchange. The realization form of its use value is spirit and knowledge, which is bound to be influenced and restricted by consumers' subjective factors. This shows that the social benefits of cultural products come from the spirit and knowledge of cultural products. This special attribute of cultural products requires people not to put economic benefits first, but to always adhere to the principle of social benefits first. Adhering to this principle requires people to obey the former when dealing with the relationship between social benefits and economic benefits. Social benefits and economic benefits are both opposite and unified. Good literary and artistic works, the more popular they are with the masses, the better the economic benefits and the greater the social benefits, so as to achieve the organic unity of the two. However, in recent years, due to the relatively backward construction of spiritual civilization, people's ideological and cultural quality has declined, making the relationship between them in an antagonistic state. Some works with elegant level and superior style have high social benefits, but there are not many audiences and readers, and the economic benefits are obviously very low. Some works have poor ideological content, low aesthetic value, bad social benefits and great harm, but good economic benefits. In this case, we must not pursue economic benefits at the expense of social benefits, but insist on giving priority to social benefits and let economic benefits obey social benefits. In the relationship between the two, we should not only adhere to this obedience, but also seek the combination of the two to make them unified. Under the condition of socialist market economy, literary and artistic products must have commodity attributes, and economic benefits must be discussed when entering the market. Based on this, some people think that under the condition of market economy, economic benefits and social benefits cannot be unified, which is wrong. Because our market economy is preceded by the word "socialism", the nature of socialism requires social benefits, and the market economic mechanism requires economic benefits. The socialist market economy requires the unity of the two, which is also the basis of their unity. Our task is to achieve the best combination of the two in the practice of spiritual civilization construction. If the social benefits are good, but the economic benefits are poor, we should give strong support; Those with good economic benefits but poor social benefits must be banned. This requires people to produce and create good works with good social benefits and considerable economic benefits, so as to realize the organic unity of the two and make culture an outpost of socialist spiritual civilization construction.