管理会计导入我国电影工业化的对策研究

Research on the Countermeasures of Introducing Management Accounting into China's Film Industrialization

管理会计服务于企业内部经营管理,提高企业运营效率,支持与促进企业创新发展,以实现企业价值最大化的最终目标。电影工业是按照现代工业的思想、技术与标准生产、复制、储存与分销电影产品及服务的一系列活动。目前我国电影工业化水准不高。除了大力提升专业技术能力之外,在电影工业多层次多领域引入管理会计理念,实行全面预算与成本控制、整合管理会计信息系统与制作管理软件,将会提升电影工业化水平。

Management accounting serves the internal management of enterprises,improves the efficiency of enterprise operations,supports and promotes the innovation and development of enterprises,to realize the ultimate goal of maximizing enterprise value.The film industry is a series of activities for producing,copying,storing and distributing film products and services in accordance with the ideas,technologies and standards of modern industry.At present,the industrialization level of China's film industry is not high.In addition to vigorously improving professional technical capabilities,the introduction of management accounting concepts in the film industry at multiple levels and fields,the implementation of comprehensive budget and cost control,the integration of management accounting information platforms and production management software,will enhance the level of film industrialization.