随着文化经济化和经济文化化的进一步发展，文化经济已经成为当代世界经济格局中的重要经济形态，文化贸易在国际贸易格局中也发挥着越来越重要的作用。在国际文化贸易中， 一些国家基于各种诉求，对文化贸易设置歧视性条款，使“文化例外”成为处理文化贸易摩擦的准则。显然，这些国家夸大了文化贸易的特殊性，“文化例外”原则面临理论和现实的双重困境。因此，文章按照宏观到微观再到宏观的顺序，首先分析WTO框架下“文化例外”原则的理论困境；其次，运用福利分析法研究常见文化贸易保护政策造成的福利损失；最后，探讨如何在WTO框架下解决文化贸易摩擦。

With the development of culture economization and economy culturalization, cultural economy has turned into an important form in the present world. Cultural trade is also playing an increasingly important role in the world trade. In the international cultural trade, some countries set discriminatory provisions for cultural trade based on their own interests, which made the “cultural exception” become the criterion for cultural trade friction. Obliviously, those countries overstated the specialty of the cultural trade. Cultural exception principle is confronting the dilemma both theoretically and practically. Following the micro to macro sequence, the predicament of cultural exception under the WTO framework was discussed first, then the loss due to the cultural trade protection was evaluated based on the benefits analysis, and finally the solution of cultural trade friction under WTO framework was discussed.