2012年,国家财政部、原国家广电总局出台了新《广播电视事业单位财务制度》(以下简称《财务制度》)。较之原有制度,《财务制度》一方面与新的《事业单位财务规则》及《事业单位会计制度》接轨;另一方面,充分体现了广电行业事业单位财务管理的特点。在《财务制度》中,存货核算及管理规定集中体现了我国广电行业的特点,在理论上解决了一些广电 In 2012, the State Ministry of Finance and the State Administration of Radio Film and Television issued the new “Financial System of Radio and Television Institutions” (hereinafter referred to as “the financial system”). Compared with the original system, “financial system” on the one hand with the new “financial rules of institutions” and “public institution accounting system” alignment; on the other hand, fully embodies the characteristics of financial management institutions and institutions. In the “financial system”, inventory accounting and management regulations focus on the characteristics of China’s radio and television industry, in theory, solved some radio and television