广电部门的资产是国有资产的重要组成部分,是其管理和发展的重要保障。随着市场化运营的要求越来越深入,广电行业的产业化集团运作趋势也越来越加速,为了更好地做好广播电视事业管理工作,做好广电行业的固定资产管理也成为了广电事业发展的基础。一、广电行业固定资产管理的现状(一)广电行业实行国有事业体制,依据事业单位会计制度进行核算,和其他事业单位一样,固定资产不计提折旧。在日常运营中,固定资产管理意识淡薄,内部控制制度不健全。部 Assets of the radio and television departments are an important part of state-owned assets and an important guarantee for their management and development. With the deepening of the requirements of market-oriented operation, radio and television industry’s industrialization group operation trend is also more and more accelerated, in order to better do radio and television business management, do a good job in fixed assets management radio and television industry has become a radio and television The basis of career development. I. Status of Fixed Assets Management in Radio and Television Industry (I) The radio and television industry implements the state-owned enterprise system and accounts for it according to the accounting system of public institutions. Like other institutions, the fixed assets are not subject to depreciation. In daily operation, the awareness of fixed assets management is weak and the internal control system is not perfect. unit