目前,“出版管理以财务为中心,财务管理以成本为中心”的观念已被大多数出版社所接受并贯彻实施于日常的内部管理之中。但随着市场的发展变化,也随着出版社自身为适应市场的变化而进行适时的改革,这种观念和做法已远远不能满足出版社决策层的需要了。那么,伴随着更科学、更准确 At present, the concept of “publishing management is financially focused and financial management is cost-centered” has been accepted by most publishers and implemented in daily internal management. However, with the development of the market and the timely reform of the publishing house in response to changes in the market, such concepts and practices are far from meeting the needs of decision-makers in publishing houses. Well, with more scientific, more accurate