随着我国经济建设的发展,人们的物质生活水平日益提高,对文化生活需求也会随之提高。出版社作为一个出版企业,产品即用于满足人们日益增长的文化生活需求,因此既要出好书,注重社会效益,更要搞好经济核算,注重经济效益,以保证出版社发展的持续经营能力。和其他工业企业一样,书刊作为出版社一种产品,也要经过从组稿、采购纸张材料到编录、支付稿酬、印制等一系列生产过程, With the development of our country’s economic construction, people’s material living standards are increasing day by day, and the demand for cultural life will also increase. As a publishing company, products are used to meet people’s growing needs for cultural life. Therefore, it is necessary to make good books and pay attention to social benefits, but also improve economic accounting and economic benefits so as to ensure the sustainable operation of publishing houses ability. Like other industrial enterprises, books and periodicals, as a kind of product of a publishing house, go through a series of production processes ranging from group draft, purchasing paper materials to cataloging, paying remuneration and printing,