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我国的广电媒体产业仍处于发展初期阶段,体制内的资源整合及“财务孵化”变得尤为重要。文章创新性地提出利用财务核算机制,对广电媒体单位节目单元进行“财务孵化”的设想,并通过分阶段,分步骤设计“财务孵化”的全成本核算机制,加速广电媒体单位中可经营性资源孵化进程,促进广电媒体事业和产业的有机协调发展。
The radio and television media industry in our country is still in the initial stage of development. The integration of resources within the system and the “financial incubation” have become even more important. The article creatively put forward the idea of using financial accounting mechanism to carry out “financial incubation” of program units in radio and television media units and speed up the implementation of radio and television media units through the full cost accounting mechanism of phased and step-by-step design of “financial incubation” In the process of incubation of operational resources to promote the organic and coordinated development of radio and television media businesses and industries.