出版企业是一个经济实体,在市场经济条件下,既要保证社会效益,又要追求经济效益。出版企业要搞好财务管理,实现财务管理目标,必须合理有效地组织财务管理工作,根据出版企业财务管理的外部环境和内部环境因素,合理设置财务管理组织的内部岗位,岗位的设置要从财务会计型逐 Publishing enterprise is an economic entity, under the condition of market economy, it is necessary to ensure social benefits as well as pursue economic benefits. According to the external environment and internal environmental factors of the financial management of publishing enterprises, the publishing enterprises should set up the internal positions of the financial management organizations reasonably and the positions should be set up from the perspective of the financial Accounting by type