随着我国社会主义市场经济体制的建立和对外开放的深入,广播电视行业发展非常迅速,目前广电行业主要是以广告和有线网络收费作为经费的主要来源。在财务管理和会计核算上,采用的是现行事业单位财务会计制度,但几年来在广电行业的实际执行中,尚存在一些问题,主要表现在以下几个方面: 一是,现行《事业单位会计制度》对固定资产没有计提折旧。广播电视是技术和资金密集型行业,设备投入大、技术更新时间短,设备不计提折旧不能真实反映 With the establishment of China’s socialist market economic system and the deepening of its opening up to the outside world, the radio and television industry has developed very rapidly. At present, the radio and television industry mainly uses advertisements and wired network charges as the main sources of funding. In terms of financial management and accounting, the financial accounting system of the current public institution is adopted. However, in the actual implementation of the broadcasting and television industry in the past few years, there are still some problems, which are mainly manifested in the following aspects: First, the current “accounting of public institutions System ”does not depreciate fixed assets. Radio and television is a technology-intensive and capital-intensive industry with large investment in equipment and short technological upgrading time, which can not be truly reflected in the equipment without depreciation