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财务管理是出版企业的重要经营管理内容。随着全国经营性出版社已全部完成转企,改制后各出版单位作为企业主体,其财务管理的发展趋势可能有三个:全面预算管理,单品种利润核算以及电子商务会计。出版企业应对财务管理发展趋势,要做好三个准备:一是管理思路的扩展,形成适应自身发展水平的财务管理体系,实现财务管理的决策、计划与控制职能;二是需要根据市场形势的发展和财务管理的需求做好对现代信息技术的应用与开发;三是必须做好人才储备,拥有既懂电子商务与计算机网络知识,又精通财会知识、法律知识的复合型会计人才。
Financial management is an important business management content of publishing companies. As the nationally run publishing houses have completed the transfer of enterprises and all the publishing units after the system reform as the main body of the enterprise, there may be three trends in their financial management: comprehensive budget management, single-product profit accounting and e-commerce accounting. Publishing enterprises to respond to the development trend of financial management, to make three preparations: First, the expansion of management ideas to form their own level of development to form a financial management system to achieve the financial management of decision-making, planning and control functions; the second is based on the market situation Development and financial management needs of the application of modern information technology and development; third is the need to do a good job reserve, have both e-commerce and computer network knowledge, but also proficient in accounting knowledge, legal knowledge of complex accounting personnel.