目前,我国广电事业正逐步实施集团化发展战略,广播电视产业面临新的机遇和挑战。财务管理工作是各项经济工作的核心,要发展壮大广电产业,就必须具备科学系统的广播电视财务管理体系,必须通过财务核算来进行经营决策,运用财务分析指标去评估广播电视经营成果。因此,加强广电行业的财务管理,提高管理水平显得尤为重要。 At present, the radio and television industry in our country is gradually implementing the strategy of group development, and the radio and television industry is facing new opportunities and challenges. Financial management is the core of all economic work. If we want to develop and expand the broadcasting industry, we must have a scientific and systematic radio and television financial management system. We must make business decisions through financial accounting and use financial analysis indicators to evaluate the operating results of radio and television. Therefore, it is particularly important to strengthen the financial management of broadcasting and television industry and improve the management level.