我国企业财务工作与国际趋同工作已经稳步进行,但与此同时,文艺团体单位的财务管理工作仍然长期停留在记账的水平上,从业人员也很少具有全面的财务管理观念与意识。针对这些问题,文艺团体单位应当从思想观念、人员素质、经营意识、成本核算与资产管理等方面着力,使这类单位的财会工作实现创新与发展。 At the same time, the financial management of cultural and arts organizations still remain at the level of bookkeeping for a long time, and employees rarely have comprehensive concepts and awareness of financial management. In response to these problems, cultural and arts groups and units should focus their efforts on ideological concepts, personnel quality, management awareness, cost accounting and asset management so that the financial and accounting work of such units can be innovated and developed.