The Statement of “the Second Phase the Revolution”, as one of the most prominent strategic documents of the Islamic Revolution, deals with important issues such as science and technology, ethics and spirituality, economy and production, justice and fight against corruption, independence, etc. In addition to drawing ideals and setting goals, it has also paid attention to the requirements and challenges and, as an extract of four decades of valuable experience, has explicated not only the nature and history of the revolution but also its final destiny and ideal. Therefore, it can be considered as a basis for policy making in various fields, especially the media. This research has been conducted with the aim of identifying the guidelines of media policy, focusing on the Statement of the Second Phase the Islamic Revolution and through content analysis method. The extracted themes are categorized into four groups of attitudinal commitment, normative commitment, behavioral commitment and emotional commitment as comprehensive themes. Based on this research, by committing to the Statement and emphasizing themes such as idealism, value orientedness, excellence, honesty, moderation, creativity, care, etc. in policies and subsequent strategies and programs, the media will be on the way towards realization of the statement.