报纸行业会计核算和财务管理存在一定的问题和薄弱环节,不能适应报纸行业集团化发展的需要。加强报纸行业会计核算模式和财务管理体制的改革应以建立以发行、广告一体化为基础的会计核算模式的基础上,全面提高报纸行业负责人和会计人员素质,加强会计基础工作,提高会计管理水平,优化配置会计资源。 The newspaper industry has some problems and weak links in accounting and financial management and can not meet the needs of the newspaper industry’s collectivization. Strengthening the reform of the accounting mode and financial management system in the newspaper industry should be based on the establishment of accounting and accounting models based on the integration of distribution and advertising to comprehensively improve the quality of newspaper industry executives and accountants, strengthen the basic accounting work and improve accounting management Level, optimize the allocation of accounting resources.