我国媒介财务的运作与管理

The Performance and Management of Media Accounting in China

财务管理处于媒介经营管理的中心位置。针对我国媒介财务管理是企业财务与事业财务、经济功能与"喉舌"功能和经济效益与社会效益的统一的特点,媒介筹资主要有权益资金与债权资金、长期资金与短期资金、内部筹资与外部筹资和直接筹资与间接筹资等几种类型,而媒介无论是对内投资还是对外投资,均应正确确立投资方向、科学确定投资规模、慎重选择投资环境和适当分散投资风险,以实现媒介企业价值最大化。媒介在进行成本管理时,需要科学编制成本计划、重视媒介成本控制、强化内部成本核算和实施全面成本管理。对于利润分配,根据媒介的性质常有不同的分配方式,一般国有媒介在缴纳所得税后按照提取盈余公积金、提取法定公益金和向投资者分配利润的顺序进行,而股份制媒介的利润则按支付优先股股利、提取任意盈余公积金和支付普通股股利的顺序分配。

Accounting management is the core of the media management. China＇ s media accounting management unifies the accounting of business and non-business related institutions, integrates economic function and mouthpiece function, and economic benefit and social benefit. According to this feature, the media financing classifies into several kinds, mainly includes equity capital and credit capital, long- term capital and short- term capital, interior funding and exterior funding, direct funding and indirect funding etc. Either domestic investment or foreign investment, to achieve the value maximization, should establish correct investment direction, determine scientific investment scale, cautiously select investment environment and disperse investment risks. When conducting cost management, media should work out cost planning, attach importance to cost control, strengthen interior cost accounting and carry out complete cost management. As to profit distribution, there are different ways based on the nature of the media. Normally, the state owned media pick up surplus of provident funds and legal public welfare funds then distribute profits to investors after paying income taxes; while shareholding media distribute their profits in the sequence of paying preference stock dividends, picking up surplus of provident funds and paying dividends of common stocks.