文化事业单位进行的如火如荼的文化体制改革将实现出版社从事业体制到企业体制的转变。大多数出版社今后的经营管理模式将完全按照企业的经营管理模式来运作,即以财务管理为核心的经营管理模式。出版社的财务信息是各类经营信息的交汇点,也是支撑其经营决策的基础,以财务管理为 Cultural institutions in full swing of the cultural reform will achieve the publishing house from the business system to enterprise system changes. Most publishers in the future management mode will be in full accordance with the operation and management of enterprises to operate, that is, financial management as the core business management mode. The financial information of publishing houses is the meeting point of various kinds of business information and also the basis of supporting their business decisions. Taking financial management as