与国内其他行业相比,我国出版行业的集团化进程起步较晚,发展较慢。目前,国外大型
出版集团迅速扩张,科技进步与互联网迅速普及,数字化推动阅读方式的转变。在此环境下,
我国出版集团的经营管理现状和发展前景受到广泛关注。经过多年的发展,我国的出版行业的
集团化建设进程取得了较大的进展。但目前出版集团在企业内部管理上,尤其是财务管理方面,
釆用的管理模式不尽相同,总体上是以分散型的财务管理模式为主。在市场化改革不断深化的
环境下,分散的财务管理模式的弊端日益凸显,已经成为制约我国出版业集团化发展的瓶颈。
因此,出版集团财务管理模式及其方法问题不仅是理论研究中亟需解决的重要课题,而且是管
理实践中的迫切需要,具有重要的实践应用价值。
本文以BS出版集团为研究对象,运用财务管理的基本理论和方法,对BS出版集团原有分
散的财务管理模式进行了分析,总结归纳了分散管理模式的特点及其弊端。在此基础上,对
BS出版集团釆用的财务集中管理模式及其方法进行了探讨,提出了集团财务集中管理模式应
统一财务制度、统一资金管理、统一核算管理、统一税收管理、统一预算管理、统一报表管理、
统一财务人员管理和统一会计档案管理等内容,并从资金效益、核算效益、税收效益、预算效
益、人员管理效益、其他效益等方面对BS出版集团釆用财务集中管理模式后带来的效益进行
了对比分析,认为财务集中管理,可以及时掌握各成员公司的财务信息,为集团的财务分析、
经营决策提供及时、准确的财务数据,可以更好地提高集团的市场应变能力和集团整体的核心
竞争力,因而财务集中管理模式是适合BS集团的一个比较理想的财务管理模式。同时,本文
还对BS出版集团实施财务集中管理的基础工作及其发展趋势进行了探讨。
关键词:出版集团,BS集团,财务集中管理,财务管理模式,财务管理方法
ABSTRACT
Compared with other domestic industries, the group process of China's publishing industry
started late, slow development. At present, large foreign publishing groups rapid expansion, progress
of science and technology and the rapid popularization of the Internet, to promote the digital way of
reading change. In this environment, China Publishing Group Management Status and development
prospects of attention. After years of development, China's publishing industry group construction
process has made great progress. But the publishing group in the internal management of enterprises,
especially financial management, the management model is not the same, the overall listing to
disperse type financial management mode. Under the environment of market reform is being
deepened,the drawbacks of decentralized financial management model has become increasingly
prominent has become restricts our country's publishing industry group development bottleneck.
Therefore, problems of publishing group financial management mode and method is not only an
important issue that need to solve in the theoretical research, but also has an important application
value in practice.
In this paper, the BS publishing group as the research object, using the basic theories and
methods of financial management, to BS Publishing Group original decentralized financial
management mode are analyzed, summarized the decentralized management mode of the
characteristics and drawbacks. On this basis, the BS publishing group financial centralized
management mode and methods are discussed, put forward the financial system should be unified,
unified management, unified accounting management,financial management, unified tax unified
budget management, unified management, unified management of financial statements and unified
accounting archives management etc. the financial centralization management mode and, from the
capital efficiency, accounting, tax benefit,benefit, management benefit, budget benefit other benefits
and other aspects of the BS publishing group with the benefit benefits before and after the financial
centralized management mode are analyzed, think of financial centralized management, can grasp
the member companies' financial information, analysis,for the group's financial supply the financial
data in a timely, accurate business decisions,can better improve the market adaptability and the core
competitiveness of the whole group, so the centralized financial management model is suitable for an
ideal mode of financial management of BS group. At the same time,this paper also published on BS
group to implement the basic work and the development trend of financial centralized management
is discussed.
KEYWORDS: Publishing Group, BS group, centralized financial management, financial
management, financial management method