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随着我国文化产业经济改革的不断深入,作为文化产业的核心,出版企业的运营与整个文化产业的发展息息相关。随着出版市场化竞争加剧,出版利润空间不断压缩,企业内部管理的好与坏,成为提高出版企业竞争力的重要手段。出版企业的会计管理受到多因素的影响,成本核算、会计管理参与企业生产经营的决策等都影响着出版企业的稳定发展。因此,做好出版企业会计管理工作十分重要。本文首先分析了出版企业会计管理的意义,之后分析了当前出版企业会计管理中存在的问题,并针对问题提出了解决措施。
With the continuous deepening of the economic reform in China’s cultural industry, as the core of the cultural industry, the operation of publishing enterprises is closely linked with the development of the entire cultural industry. With the aggravation of the market-oriented publishing competition, the ever-shrinking profit margin of publishing and the good and bad of internal management, it has become an important means to improve the competitiveness of publishing enterprises. The accounting management of publishing enterprises is influenced by many factors. The cost accounting and the decision-making of accounting management participating in the production and operation of enterprises all affect the steady development of publishing enterprises. Therefore, it is very important to do a good job of accounting management in publishing enterprises. This article first analyzes the significance of accounting management in publishing enterprises, then analyzes the existing problems in accounting management of publishing enterprises, and puts forward some solutions to the problems.