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电台电视台作为党和政府喉舌,以宣传党和政府主张为第一要务,把社会效益放在首位,同时兼顾经济效益。社会职能、管理体制和经营机制等内外部因素的综合作用,使广播电视节目成本管理更为复杂、更加困难。一、核算体系不配套。表现在,第一,电台电视台执行的财务制度不强调成本核算。根据现行政策,电台电视台执行《事业单位财务规则》、《事业单位会计准则》、《事业单位会计制度》、《浙江省广播电视事业单位财务管理补充规定》等。上述规定均不要求电台电视台进行
Radio and television stations, as the mouthpiece of the party and the government, advocate the party’s and government’s proposals as the top priority and give top priority to social benefits while taking economic benefits into account. The combined effect of internal and external factors such as social functions, management system and operation mechanism make the cost management of radio and television programs more complicated and more difficult. First, the accounting system is not complete. First, the financial system implemented by radio and television stations does not emphasize cost accounting. According to the current policies, the radio and television stations implement the Financial Rules for Institutions, Accounting Standards for Institutions, Accounting System for Institutions, and Supplementary Provisions on Financial Management of Radio and Television Institutions in Zhejiang Province. The above provisions do not require radio and television stations