摘 要


隨著中國加入WTO,出版業(yè)發(fā)生了巨大改變,為了不受到國際出版巨頭的打壓，在日益競爭的市場中得以良好發(fā)展，出版集團開始成立，現(xiàn)階段最重要的問題是真正以資本為紐帶的體制尚未建立，在集權(quán)與分權(quán)的問題上搖擺不定，在現(xiàn)實中，確立的財務(wù)管理模式尚未確定。
本文首先介紹了中國出版業(yè)的現(xiàn)狀，集團化產(chǎn)生的原因及發(fā)展形勢，其次給出了集團財務(wù)管理模式的相關(guān)理論，然后深入研究企業(yè)，對陜西旅游出版社在財務(wù)管理模式上取得的經(jīng)驗和存在的問題進行分析，找出了公司存在的問題及解決方法，最后論述了陜西旅游出版社加入出版集團后應(yīng)采取相對集中的財務(wù)管理模式的必要性，提出了應(yīng)從資金的集中統(tǒng)一管理、投資管理，籌資管理，全面預(yù)算管理，財務(wù)會計制度管理、財務(wù)總監(jiān)(財務(wù)負責(zé)人)委派制、財務(wù)信息管理及審計監(jiān)督八個方面對出版集團的財務(wù)管理進行把握和掌控。
最后得出的結(jié)論是陜西旅游出版社的財務(wù)管理體制模式應(yīng)該是在總部領(lǐng)導(dǎo)下的相對集權(quán)制，特別是重大財務(wù)決策權(quán)，其次是在此基礎(chǔ)上再進行適度的分權(quán)，這種管理有度的方式保證了企業(yè)的經(jīng)營的順利進行，總體上集團監(jiān)督企業(yè)日常財務(wù)的狀況，在財務(wù)周轉(zhuǎn)不靈之際，又有集團扶持，這種在集團領(lǐng)導(dǎo)下的相對集中的財務(wù)管理模式實屬最佳之選。


關(guān)鍵詞：出版集團；財務(wù)管理；模式

Abstract

With China's accession to the WTO, the publishing industry has undergone tremendous change, in order not to be suppressed in the competitive international publishing market; the publishing group has been built. However, in the process of their practical functioning many problems have appeared. A big problem is that the system taking capital as a link has not been set up yet and whether to implement centralization or division of power is not decided.

First of all, this paper tells us the situation of publishing market in nowadays and the reason for publishing group’s development. And then is the introduction of theory of financial management mode of publishing group. Next, this paper analyzes the financial management model of Shaanxi province travel publishing house, and points out that the centralized model is the most suitable for current publishing groups, and expounds eight concrete tips of this model is the most suitable for current publishing groups, and expounds eight concrete tips of this model, including centralized management of capital, investment management, financial management, total budget management, the management of financial accounting system, accreditation system of financial, the management of finance information and audit supervision.

To sum up, the solution is centralized model which is under group publishing house should be taken. Especially do some significant thing. Base on this mode, for Shaanxi province travel publishing house, This way would ensure the operation of the enterprise to proceed smoothly, the daily supervision of the financial situation of enterprises in financial time when cash flow problems as well as support groups, this group under the leadership of the relative concentration of the financial management model is is the best choice.
Key words: publishing group, financial management, mode