随着市场经济的不断深入,以及加入WTO后国际化进程步伐的日益加快,出版业过去那种靠资源垄断,皇帝女儿不愁嫁的时代已经一去不复返了。出版业的不少领域面临着由事业向企业、由生产型向经营型的转变,所以出版社的财务核算也应从单纯的制造成本核算转向产品的研发、生产、营销全过程的全成本核算。如果说过去一家出版社每年出几百本书,几千万的码洋,靠计算机辅助的手工核算还 With the continuous deepening of the market economy and the accelerating pace of internationalization after China’s accession to the WTO, the era of publishing industry that was monopolized by resources and the daughter of the emperor had no worries has gone forever. Many fields of publishing industry are facing the transformation from business to business and from production to business. Therefore, the financial accounting of publishing houses should shift from simple manufacturing cost accounting to full cost accounting of the whole process of product R & D, production and marketing. If in the past a publishing house every year hundreds of books, tens of millions of yards, by computer-aided manual accounting also