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广播电视台肩负着社会和经济双重责任。发展需要创新,管理也需要创新。本文着手于广电预算管理的创新,通过分析预算管理现状,提出构建全新的预算管理体系,强调树立效益优先的观点,提出运用效益指数K来评价季播节目的经济效益,推导出季播节目的投入产出比要大于3才有盈利,而不是单单只看收视率。本文还提出建立六个维度的参照系,推进全流程预算管理,强调落脚点要放在年度社会效益、经济效益的考核上,指出建立预算审核常设机构、开展内部审计是减少预算浪费行之有效的办法。
Radio and television stations shoulder both social and economic responsibilities. Development needs innovation, management also needs innovation. This paper starts with the innovation of radio and television budget management. By analyzing the status quo of budget management, this paper puts forward a new budget management system, emphasizing the point of view of giving priority to efficiency, putting forward the use of efficiency index K to evaluate the economic benefits of quarterly programs, Input-output ratio is greater than 3 to be profitable, rather than just look at the ratings. This article also proposes to set up a six-dimensional frame of reference to promote the whole process of budget management, emphasizing the end point to be placed on the annual social and economic benefits of the assessment, pointed out that the establishment of a budget audit of the permanent establishment of internal audit is to reduce the budget waste effective Approach.