一、摄制组备用金管理的重要性(即为什么要管理?)摄制备用金是指核算制片企业中各类影视片摄制组为影片拍摄所需的差旅费、劳务费、零星采购等开支,经批准而领用的备用金。是一项直接用于制片生产成本的预支性款项,它具有领用人和保管责任人十分明确的特点。 First, the importance of crew reserve management (that is, why to manage?) Filming Reserve Fund is accounting for various types of production enterprises in the film and television film crew for the filming of travel expenses, labor costs, sporadic purchases and other expenses, approved And receive the reserve. Is a direct advance payment for the cost of producing a piece of film that is clearly defined by the recipient and custodian.