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我国的电视媒体自上世纪90年代进入市场经营阶段以来,迫切希望引进企业“成本核算”的理论方法,以尽快弥补长期计划体制下管理手段的不足。例如,广电总局财务司于2005年下发了《电视节目成本核算征求意见稿》,东部一些企业化电视集团开始推行“全成本核算”等。但电视业与企业组织结构不同(电视业是事业体制),生产及营销方式不同,这些差异导致了电视业引入“成本核算”诸多技术瓶颈。
Since the television media of our country entered the stage of market management in the 1990s, it is eager to introduce the theoretical method of enterprise “costing ” so as to make up for the shortcomings of management means under the long-term planning system as soon as possible. For example, the Financial Secretary of the State Administration of Radio, Film and Television issued a “Draft Opinion on Costing of Television Programs” in 2005, and some enterprise television groups in the eastern part of the country started to implement “full cost accounting” and so on. However, the structure of TV industry is different from that of enterprises (TV industry is a business system), and production and marketing methods are different. These differences have led to the introduction of many technical bottlenecks in TV industry.