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影片(拷贝)是电影发行放映企业的一项重要财产,它占用了很大一笔资金.影片(拷贝)是一种多次性消耗的物资,又具有“固定资产”或“低值易耗品”的特性,应当加强对影片实物的管理和会计核算.但是,目前的实际情况是:在影片购进时,采取一次报销的办法,从会计帐面上看不到影片实物和它的实有价值,以致放松了对影片实物的管理和控制.在电影发行部门,目前仅有影片数量和流转登记,不核算影片消耗场次和影片价值,因而无法考核影片(拷贝)费的节约或浪费.根据现行电影发行放映企业财务管理体制规定,影片的所有权属中国电影公司,使用、管理权在地方.但各地对影片的爱护以及放映场次、经济收入等都不承担经济责
Film (copy) is an important property of a film distribution company and takes up a large sum of money. Film (copy) is a material that is consumed multiple times and has a “fixed asset” or “low” Value of consumables "characteristics, should strengthen the physical management of the film and accounting.However, the current situation is: in the movie purchase, to take a reimbursement method, can not see the video from the accounting books in kind And its real value, so as to relax the physical management and control of the film.In the film distribution department, only the current number of films and the registration of the transfer, the film does not count the consumption of the show and the value of the film, which can not assess the film (copy) fee Save or waste.According to the provisions of the current film distribution and screening business financial management system, the film’s ownership is a Chinese movie company, use and management rights in place.But all over the film’s care and screenings, economic income, etc. do not assume economic responsibility