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广播电视行业(以下简称广电行业)的财务管理是广播电视事业管理工作一个十分重要的组成部分。我国长期以来对广播电视单位统一实行计划事业为主的体制,财务管理方面一味重视事后经费核算和资金管理,忽视事前预算和资产管理等,近年来,有线电视、数字电视的异军突起和国家的“三网融合”计划大大促进了广电行业的发展,但我们也应该看到广电行业发展面临的严峻考验,本文着重对新形势下广电行业财务管理机制存在的一些问题和对策做简单探讨。
The financial management of the radio and television industry (hereinafter referred to as the radio and television industry) is a very important part of the radio and television management work. For a long time, our country has a unified system of planning and undertaking for the radio and television units. In financial management, blindly emphasize the appropriation of funds and fund management afterwards and neglect the advance budget and asset management. In recent years, the sudden emergence of cable television and digital television and the national However, we should also see the severe test facing the development of radio and television industry. This article focuses on some problems and countermeasures that exist in the financial management mechanism of radio and television industry in the new situation.