现代广播电视传媒业是具有高投入、重装备、高消耗等特点的行业。以往在计划经济体制下,国家和地方等各级广播电视台作为重要媒体主要承担着新闻宣传的职能,是党和政府的喉舌。管理职能主要体现在新闻宣传的管理。说白了,只要完成了新闻宣传任务,一般不需要考虑经费支出的多少。但是,随着我国市场经济体制的不断完善和发展,广播电视产业面临着越来越激烈的竞争和巨大的生存压力,它既要考虑完成党和政府的宣传职能,又要面对市场的博弈,面对不断发展壮大的广播电视产业,改变广播电视传媒行业财务和成本管理被忽视弱化的局面就势在必行。笔者多年从事广播电视财务工作,现就节目生产实行成本核算谈一些看法。 Modern radio and television media industry is a high investment, heavy equipment, high consumption and other characteristics of the industry. In the past, under the planned economic system, radio and television stations at all levels, including state and local governments, mainly undertook the functions of public information and propaganda as important media and were the mouthpieces of the party and the government. Management functions mainly reflected in the management of public information. To put it plainly, as long as the completion of the news propaganda task, generally do not need to consider how much the expenditure. However, with the constant improvement and development of the market economy system in our country, the radio and television industry is facing more and more intense competition and tremendous pressure of survival. It not only considers the completion of the propaganda functions of the party and the government, but also faces the market’s game In the face of the continuously growing radio and television industry, it is imperative to change the neglected and weakened financial and cost management of the radio and television media industry. The author for many years engaged in radio and television financial work, is now on the implementation of program production cost accounting to talk about some views.