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电视节目制作经费目前约占全年预算拨款的55％,是电视台经费开支的重点项目,也是电视台财务管理的重点工作。由于现阶段电视节目制作经费的核算形式、核算方法、核算手段、核算组织方式等有许多不足之处,致使经费管理存在着一些混乱现象,不能更好地发挥资金使用的效益。影响了电视事业的发展。为此,认真研究电视节目制作经费预算管理的改革,便成为电视台会计管理的一项重要课题。首先,电视节目制作经费的特点:一是投资不易收回。除少部分节目出口能收回一些外汇外,大部分节目只能在各电视台之间相互交换。二是制作经费的增加远远超过财政拨款的增加幅度,出现
Television program production funding currently accounts for about 55% of the annual budgetary allocations, is the focus of funds for television programs, but also television financial management priorities. Since there are many deficiencies in the accounting forms, accounting methods, means of accounting and accounting organization methods for the production of television programs at the present stage, there are some chaos in the fund management and the benefits of using funds can not be better utilized. Affected the development of television. Therefore, earnestly studying the budgetary management reform of television program production funds has become an important topic in the management of television programs. First of all, the characteristics of television program production funds: First, the investment is not easy to recover. Except for a small portion of program exports that can recover some foreign exchange, most programs can only be exchanged between TV stations. Second, the increase in production costs far exceeds the increase of financial allocations and appears