电视行业是一项投资大,消耗高,更新快的行业,它的产业属性决定了作为特定的劳动资料——固定资产,在产业化经营中所处的特殊地位。在现代企业中,固定资产折旧费用列入企业成本费用的范畴,在电视台的成本核算中,电视设备的消耗也已成为核算电视节目制作费用的重要组成部分。因其价格的昂贵,技术功能和使用寿命的相对短暂,技术维 The television industry is an industry with large investment, high consumption and fast renewal. Its industrial property determines the special status of fixed assets, which is the special labor information, in the industrial management. In modern enterprises, the depreciation expenses of fixed assets are included in the scope of enterprise costs and expenses. In the cost accounting of television stations, the consumption of television equipment has also become an important part of accounting television program production costs. Due to its high price, technical function and relatively short service life, technical dimension