随着我国市场经济的发展与经济体制的变革,文化体制改革也在不断深入,作为大众文化传播的主要媒介,电视台行业正处于事业单位企业化管理过渡的关键时期。电视台要想提高自身竞争力与盈利能力,必须不断完善自身财务管理体系,而在信息化社会的今天,高效完备的财务电算化体系无疑是提高财务管理水平的关键。本文主要从财务电算化对电视台会计的影响和目前电视台会计存在的问题出发,找出相应的对策。 With the development of our country’s market economy and the reform of the economic system, the reform of the cultural system is also deepening. As the main medium for mass media, the television industry is at a critical stage of the transition to the enterprise-oriented management of public institutions. In order to improve its own competitiveness and profitability, TV stations must constantly improve their own financial management system. In the information society today, efficient and complete financial computerization system is undoubtedly the key to improving financial management. This article mainly starts from the influence of financial computerization on the accounting of television stations and the problems existing in the current accounting of television stations, and finds out the corresponding countermeasures.