文教企业财务管理是文教行政财务工作的组成部分,也是财政工作的一个方面。当前,各地同志在工作中反映了一些问题,现就这些问题谈点个人意见。(一)提高认识、加强领导、搞好队伍建设文教企业收入虽然不多,占国家财政收入比重很小,但是文教企业行业多,门类齐全,既有工业性企业,又有商业性企业,还有供销和外贸性企业,而且大多数是生产经营精神产品的,担负着宣传党和国家路线、方针、政策,传播科技文化知识,满足广大人民群众文化生活需要,建设社会主义精神文明的任务。文教企业财务管理工作非常重要。近年来,各级财政部门对文教企业财务重要性的认识有了很大提高,帮助文教企业解决了不少问题。但是,由于文教企业遗留问题比较多,还有许多需要解决的问题。希望各级财政部门的同志进一步提高认识,积极主动的与文教企业主管部门密切配合、深入企业进行调查研究,妥善解决文教企业财务管理中存在的问题和困难。 Financial management of cultural and educational enterprises is an integral part of the finance and education administration, but also an aspect of financial work. At present, some local comrades reflect some issues in their work and they now talk about their own opinions on these issues. (I) Raise Awareness, Strengthen Leadership, and Make Great Contributions to Team Building Although the incomes of cultural and educational enterprises are small, accounting for only a small proportion of the state’s fiscal revenue, there are many industries and cultural and educational industries with a complete range of industries, including both industrial and commercial enterprises. There are supply and marketing and foreign trade enterprises, and most of them produce and operate spiritual products. They are responsible for propagating the party’s and nation’s line, principles and policies, disseminating scientific and cultural knowledge, meeting the needs of the general public’s cultural life and building a socialist spiritual civilization. Culture and education business financial management is very important. In recent years, the financial departments at all levels have greatly raised their awareness of the financial importance of cultural and educational enterprises and helped cultural and educational enterprises to solve many problems. However, there are still many problems to be solved because there are more problems left over by cultural and educational enterprises. We hope that comrades in the financial departments at all levels will further raise their awareness and actively cooperate closely with the competent departments of cultural and educational enterprises to conduct in-depth investigations and studies in enterprises and properly solve the problems and difficulties in the financial management of cultural and educational enterprises.