广播电视节目是广播电视产业集团赖以生存的媒体资产,从会计学理论上讲它是一种资产,从知识产权方面讲是一种相对版权垄断的文化产品。目前节目资产的经费年投入已经出现超过固定资产经费投入的情况,因此,研究节目资产的风险防御方法、规范其财务管理对于降低广播电视产业集团的生产成本,实现节目资源利用程度最大化、利润最大化无疑具有重要意义。 Radio and television programs are the media assets upon which the broadcasting and television industry groups depend for their survival. In terms of accounting theory, it is an asset and, in terms of intellectual property, a relatively monopolistic cultural product of copyright. At present, the annual investment in program assets has exceeded the investment in fixed assets. Therefore, it is necessary to study the risk defense methods of program assets and standardize their financial management in order to reduce the production cost of radio and television industry groups, maximize the utilization of program resources, Maximize is undoubtedly of great significance.