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随着经济全球化的到来,我国出版业已从生产型向经营型转化。面对新的商机如何把握;面对新的挑战如何应对?摆在经营管理者面前的首要课题便是如何向管理要效率。有许多出版社账面利润丰厚,却因无力支付到期债务而陷入困境;相反有些出版社账面利润并不突出,但因其现金流量状况良好,支付能力强,而获得了很好的发展机会。由此可见,现金流量已成为当今出版社财务管理的一项重要课题。
With the advent of economic globalization, China’s publishing industry has transformed from a production type to a management type. In the face of new business opportunities, how to deal with new challenges? How to deal with new challenges? The most important issue facing business managers is how to manage to be efficient. Many publishers reported huge profits, but they were in trouble because they were unable to pay their due debts. On the contrary, some publishers did not have outstanding profits, but they enjoyed good opportunities for development because of their good cash flow and strong ability to pay. Thus, cash flow has become an important issue in the financial management of today’s publishing houses.