经营性文化单位转制过程中的财务管理

Financial Management in the Course of Conversion of Mechanism in the Management - Oriented Culture Entities

在当前经营性文化事业单位向经营性文化企业单位的历史性的转变背景下,经营性文化单位传统的财务管理体制、资金运作形式以及日常监控手段显然已不合事宜,本文针对转制过程中,以财务管理工作如何适应文化体制改革为重点,从四个方面论述了经营性文化单位财务管理工作应注意的问题,即财务管理理念上的更新;全面清产核资;资金集中管理应是经营性文化单位转制过程中财务管理的重心;推进财务业务管理一体化,实现财务管理信息化。

In the background of the management - oriented culture enterprises converting into the management - oriented culture corporations nowadays, traditional system of financial management, form of capital operation and measure of daily watch are behind the time obviously. The paper, which aims at the emphases on how to adapt reform of culture system in the work of financial management in the course of the conversion of mechanism, discusses the problems that should be taken notice from four aspects in the work of financial management in the management - oriented culture entities, viz. the update in the thought of financial management , the full - scale liquidation and confirmation of assets, the concentrated management of capital which should be the core of financial management in the course of conversion of mechanism, the promotion about integrative management of financial business and realization of financial management based on information system.