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数字出版是指利用数字技术进行内容编辑加工,并通过网络传播数字内容产品的一种新型出版方式,其主要特征为内容生产数字化、管理过程数字化、产品形态数字化和传播渠道网络化。目前数字出版产品形态主要包括电子图书、数字报纸、数字期刊、网络原创文学、手机出版物(彩信、彩铃、手机报纸、手机期刊、手机小说、手机游戏)等。财政部发布的《新闻出版业会计核算办法》(财会[2004]1号)仅对新闻出版业主营业务的会计核算方法做了规范,未对数字出版业务的会计核算作出规定。而《企业会计准则》也只提供原则性的规定,在
Digital publishing refers to a new publishing method that uses digital technology to edit and process content, and disseminates digital content products through the Internet. Its main features are digitization of content production, digitization of management process, digitization of product form and networking of communication channels. At present, digital publishing products mainly include electronic books, digital newspapers, digital journals, original online literature, mobile phone publications (MMS, ring tones, mobile newspapers, mobile journals, mobile phone novels and mobile games). The Accounting Measures for Press and Publication Industry (Cai Kuai [2004] No. 1) issued by the Ministry of Finance only regulates the accounting methods of the main business of press and publication businesses, and does not provide for the accounting of digital publishing business. The “Accounting Standards for Business Enterprises” also provides only the principle of provisions, in