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随着广播电视事业的发展,广播电视部门的事业经费和各项预算外收入迅速增长。然而,广播电视系统至今还没有一套具有行业特色的会计制度,现在执行的《事业行政单位预算会计制度》又无法考核、反映广播电视“产品”采、编、播各阶段的成本和总成本,以致费用定额难以确定,经济效益难以评价,造成人、财、物多方面的浪费。为了完善会计核算,广播电视部门至少应增如下一些必要的会计科目: 1、“节目制作费”。核算每类或每一个节目、资料的采访、编辑、录制、合成等所发生的各项费用。 2、“传送播出费”。核算传送和播出广播电视节目所发生的各种费用。 3、“节目交换收入”、“节目交换支出”。核算节目估价购销或无偿交换时的稿费收支。 4、“事业管理费”。核算行政后勤保障部门的各项费用支出。事业管理费要制定合理的限额,使这项费用控制在节目制作和传送播出费的一定比例之内。
With the development of the radio and television industry, the broadcasting and television departments have experienced a rapid increase in their career funds and various extra-budgetary revenues. However, there is still no set of accounting system with industry characteristics in the radio and television system so far. The “budgetary and accounting system for business administrative units” now being implemented can not be assessed and reflects the costs and total costs of various stages of radio, television and television production As a result, it is difficult to determine the cost scale and it is difficult to evaluate the economic benefits, resulting in a lot of waste of people, property and property. In order to improve accounting, the radio and television departments should at least increase the following necessary accounting subjects: 1, “program production fees.” Accounting for each category or each program, data interviews, editing, recording, synthesis and other costs incurred. 2, “broadcast delivery fee.” Accounting for the costs of transmitting and broadcasting radio and television programs. 3, “program exchange income”, “program exchange spending.” Accounting program valuation purchase or sale of gratuities when payment. 4, “business management fee.” Accounting administrative logistics support department of the various expenses. Management fees should be set reasonable limits, so that the cost control in programming and transmission of a certain proportion of broadcast fees.