论文部分内容阅读
在计划经济时期,出版社的图书是“皇帝的女儿不愁嫁”,由发行单位包销,出版社只管出书,不关心市场研究,不重视财务管理、节约成本费用等等,更谈不上预算管理了。现在,中国出版业正处于由传统出版向现代出版过渡的关键时期,出版单位要树立市场经济观念,以达到社会效益与经济效益的完美统一,这就需要出版单位加强管理,借鉴现代企业制度管理方法,其中一个重要的借鉴是实行全面预算管理。那么,出版单位应如何实行预算管理呢?本文拟就这个问题提出几点看法,与大家共同探讨。
In the period of planned economy, the books of the publishing houses are “the daughter of the emperor has no worries about marrying”, and the issuing units underwrite the books, the publishing houses only publish books, do not care about the market research, do not attach importance to financial management, save the cost, and much more Budget management. At present, the publishing industry in China is at a critical period of transition from traditional publishing to modern publishing. Publishing units should establish the concept of market economy in order to achieve the perfect social and economic unification, which requires publishing units to strengthen management and learn from the management of modern enterprise system Method, one of the important lessons is the implementation of a comprehensive budget management. So how should publishers implement budget management? This article intends to make some comments on this issue and discuss with them all.