The reason why social benefits must be put in the first place is fundamentally determined by the Marxist law that superstructure adapts to the development of economic base.

socialist culture belongs to the ideological category in the superstructure. This determines that we must adhere to the correct ideological and public opinion orientation, arm our minds with socialist mainstream ideology and socialist core value system, and create excellent spiritual and cultural products that are close to reality, life and the masses, and reflect the people's dominant position and real life. Only in this way can we promote the consolidation and development of the socialist economic foundation.

it is our party's creative application of the law that the superstructure adapts to the development of economic base in the new period to always put social benefits first in the development of cultural undertakings and cultural industries. We must accurately grasp the philosophical and theoretical basis of always putting social benefits first in the development of cultural undertakings and cultural industries to ensure the sound and rapid development of cultural undertakings and cultural industries in China.

to "achieve the unity of economic benefits and social benefits" is not only an objective requirement but also a basic policy for developing cultural industries. It does not mean that we can ignore the reasonable pursuit of economic benefits by advocating that social benefits should be placed first in the development of cultural industries. Developing cultural industry and pursuing better economic benefits are the objective requirements of adapting to the socialist market economy and building a well-off society in an all-round way.

so, choose D.