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随着经济与科技的不断发展,文化创意产业在不停的发展,虽然文化创意产业的起步比较晚,但发展速度还是比较快的。文化创意产业和传统产业不同的是,文化创意产品在设计、创作的过程中会产生很多的附加值,因为它的特殊性,所以在文化创意产业中对于各种成本、支出的核算也与传统产业的核算方式大不相同,本文根据文化创业产业中的会计问题进行分析,并探索适合文化创意产业发展的会计方法。
With the continuous development of economy and science and technology, the cultural and creative industries are constantly developing. Although the cultural and creative industries started relatively late, the development speed is still relatively fast. The difference between the cultural and creative industries and the traditional industries is that cultural and creative products will have a lot of added value in the process of designing and creating. Because of its particularity, the accounting of various costs and expenditures in the cultural and creative industries is also traditional. The accounting method of the industry is very different. This article analyzes the accounting problems in the cultural entrepreneurial industry and explores accounting methods that are suitable for the development of cultural and creative industries.