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1、出版社财务管理若干问题研究-毕业论文 摘 要 出版社向社会公众提供文化产品。随着经营性出版产业的提出,出版社的运作越来越商业化、市场化。它既有其它企业的共性,又有区别一般企业的个性,表现在出版社独有的“文化使命”,出版是人类文明历史积累与传播的工具。出版社的文化属性为国际书业认同,因而图书这种文化产品在市场中表现为赢利性和公益性的包容。在我国,出版社由国家政府审批设立,完全国有。近 20 年来,其市场化程度迅速发展,改变原来计划经济体制组织模式下的非盈利性,成为经营性出版组织,甚至于大型出版、发行集团,进行跨国出版和版权贸易,参与国际化竞争。市场化经营需要遵循市场化原则,需要有机制的创新,要有
2、规模,还要创造效益。运营良好卓尔不群的出版社,拥有很好的品牌声誉,就会立足于这个行业,履行文化使命和社会责任。 面对竞争和挑战,出版社的生存、经营与发展有赖于创新管理,细化责任,优化资源,强化营销,绩效管理、量化考核。出版社开始引入质量管理、项目管理和企业资源计划管理理念和管理方法。因此,出版社财务管理也会不同于过去的模式,需要应对正在和已经变革了的出版经营机制。强化财务管理思想,提高财务管理的水平,出版社才能适应日趋复杂多变的市场环境。 本论文的基本思路:从出版社的属性,探讨了出版财务管理的目标和特性,针对其管理目标的双重性的特点,从财务管理的对象入手,从现金和其他资产角度,分析和阐述了出版
3、社的理财环境、筹融资方式和对策、投资项目管理、应收账款管理、存货管理和出版社财务风险管理。目的是为了研究和开拓现行体制下出版财务管理的思路和方法,找出改进存在于当前出版社财务管理中保守、被动的理财途径和财务控制手段,真正做到具有管理层面意义的出版社财务活动控制和过程管理。 本论文的主要内容和逻辑结构:从出版社财务管理的目的和特点、出版社的筹资与资金结构、 投资项目管理、应收账款管理、存货管理和出版社的风险防范几个方面,进行分析和阐述。其中,参考了理论界和出版行业有关学者、专家的部分学术思想和观点,以求论点、论据的科学和完整。 “出版社财务管理的目的和特点”中,首先探讨了中国出版社的发展现状,分
4、析了中国出版社规模、产业结构,然后针对出版社的特点,出版社的性质与出版社务流程,从出版社的经营目标开始,阐述和探讨出版社财务管理的目的、出版社财务管理目标的双重性和出版社财务管理的特点。分析了企业价值昀大化与修正的企业利润昀大化,对出版社的 适用性和恰当性,并提出以修正的企业利润昀大化作为财务管理目标可行性。“出版社的筹资与资金结构”中,针对当前体制下出版社的资金结构存在着结构性问题及其对出版社发展规模的限制,从资金结构、出版社资金筹集与资金结构现状及形成原因等方面进行较深入的分析后,提出了出版社的筹资对策和途径,包括同业间的,国家对行业的政策优惠、吸收民营资本、版权贸易等方式的筹融资。“投资
5、项目管理”中,陈述了投资管理的基本原则和程序、投资管理的内容,包括直接投资、投资项目决策投资决策分析、项目管理与项目结构等内容,分析了出版社图书项目管理的结构特性和管理控制要求。“应收账款管理”中,剖析了出版社应收账款的特点及产生原因,进行了应收账款管理的途径和措施探讨,包括培养资金风险意识和正确的管理目标.建立经销商信用管理制度、合同管理、内部控制、财务监督职能、实施全面管理和综合考核业绩,将应收账款的回收率纳入业绩考评和奖惩指标体系等。“存货管理”中,从分析出版社存货管理的现状入手,说明了出版社存货的特点与构成、存货积压与滞销、出版社存货的周转率水平的现实状况,进而探讨了出版社存货积压的原
6、因,主要包括效益管理导向的偏差、寄销制下的无条件退货、读者消费偏好的转变、市场分析不足,盲目加印和印量控制不足、会计核算与印刷造货不同步以及仓储管理滞后等来自出版社内部和外部的因素。昀后提出了解决存货积压的对策,包括从 选题策划开始控制的创新出版运行机制,控制无效选题的出版、有效地发货和控制退货、实物控制与信息沟通、财务控制与报告、损失估计与报废处置以及综合考评业绩等措施。“出版社的风险防范”中,主要分析了出版社风险的表现形式,这些形式主要有信用风险、市场风险、营运风险、著作权风险、法律和环境风险。在此基础上,进一步分析了出版社财务风险的表现形式,主要包括有:选题风险、筹资风险、现金流量风险、
7、存货风险、债务风险、担保风险和汇率风险等。财务风险的防范分析之后,阐述了财务风险的判断与衡量和财务风险防范的方法,这些方法包括预防风险、控制风险、转嫁风险、分散风险。在昀后部分说明了设计有效的财务风险管理机制职能体系的途径。 本文的写作立意从创新财务管理来看,并没有太大的新意和突破,只是用昀传统也是昀基本的财务管理方法和工具 ,对出版社的资金管理进行客观的分析,并提出适合于现有机制下的出版社财务管理的思路和模式,谋求出版社内部经营管理中实物流、现金流和信息流的协同,实现财务管理的效能。就目前出版社的总体水平来看,如果这些昀基本 的财务控制方法能够在出版社的日常运行中得到广泛的关注和使用,则说明
8、中国的出版社将获得更高速的发展。关键词: 出版社 财务管理 投资 应收账款 存货 财务风险AbstractWhat the press provides to the public are cultural products. With the birth of profit-oriented publishing industry, the operation of publishing industry is getting more and more commercialization and marketization, which has not only the general c
9、haracters of other enterprises but also the specific characters different from the general enterprises, being revealed in the “cultural mission” particularly possessed by the publishing industry. The publishing is the tool of accumulation and transmission of human civilization. The cultural attribut
10、e of publishing industry has been recognized by the international book industry. Therefore, the books, as a kind of cultural product, are revealed in the market as the compatibility of profit and public benefit. In China, the press is established upon the examination and approval of the state and ex
11、clusively owned thereby. In recent twenty years, Chinas presses have experienced rapid development in the marketization, changing the non-profit orientation under the former institutional pattern of planned economic system into profit-oriented publishing organizations, even the large-scale publishin
12、g and issuing groups, developing multinational publishing and copyright trading and participating in the international competition. The market-based operation shall follow the market-based principles and need the innovation in mechanism, also with a certain scale and in need of making benefits. The
13、press, which is in good operation above others and has very good brand reputation, will be able to keep a foothold in this industry and fulfill its cultural mission and social responsibilityIn the face of competition and challenge, the publishing industry, for the purpose of survival, operation and
14、development, shall depend on the innovative management, performance management and quantitative evaluation as well as detail responsibilities, optimize resources and strengthen marketing. The press begins to introduce the management concepts and methods of quality management, project management and
15、enterprise resource planning. And thus, the presss financial management will also differ from the pattern in the past and need to deal with the publishing operation mechanisms which are changing or have changed. The publishing industry will, only by strengthening the thinking of financial management
16、 and improving the level thereof, be able to adapt to the market environment which is getting complicated and changeable day by dayBasics thoughts: this paper, from the attribute of the publishing industry, discusses the objectives and characteristics of financial management in the publishing indust
17、ry, and against the characteristic of duality with the management objectives thereof, analyzes and explains, staring with the objectives of financial management from the aspects of cash and other assets, the publishing industry-related financing environment, financing methods and countermeasures the
18、reof, investment project management, account receivable management, inventory management and financial risk management, for the purpose of researching and developing the thoughts and methods of financial management in the publishing industry under the current system, finding out the financing approa
19、ches and financial control measures to improve the conservation and passiveness existing in the current financial management in the publishing industry, and practically realizing the active control and process management of the financial affairs in the publishing industry on the management planeMain
20、 contents and logical structure: This paper consists of six parts, including: Chapter I-Purpose and characteristic of financial management in the press; Chapter II-Fund raising and fund structure of the publishing industry; Chapter III-Investment project management; Chapter IV-Account receivable man
21、agement; Chapter V-Inventory management; Chapter VI-Risk prevention of the publishing industryChapter I-Purpose and characteristic of financial management in the press, firstly discusses the present development status of Chinas publishing industry, analyzes the scale and industrial structure thereof
22、, then, against the characteristic, nature and operation flow of the publishing industry, explains and discusses, starting with the business objective, the purpose of financial management, the duality of financial management objective and the characteristic of financial management in the publishing
23、industry. Also, this chapter analyses the applicability and suitability of enterprise value imization and the modified enterprise profit imization to the publishing industry, and raises the feasibility of taking the modified enterprise profit imization as the financial management objectiveChapter II
24、-Fund raising and fund structure of the publishing industry, against the structural problems in the fund structure of the publishing industry under the current system and the restriction thereof on the development scale, conducts a further analysis of fund structure, fund raising and current fund st
25、ructure and the reasons thereof, and later gives out the financing countermeasures and approaches for the publishing industry, including the financing among the same trade, the preferential policies of the state on the publishing industry, absorption of private capital, copyright trading, etcChapter
26、 III-Investment project management, introduces the basic principles, procedures and the contents of investment management, including direct investment, investment project decision, investment decision analysis, project management and project structure, etc., and analyzes the structural characteristi
27、cs and the requirements on management and control of the book project management in the publishing industryChapter IV-Account receivable management, analyzes the characteristics of the account receivable of the publishing industry and the reasons thereof, discusses the approaches and measures of acc
28、ount receivable management, such as cultivating capital risk consciousness and proper management objective, establishing distributors credit management system, executing contract management, internal control, financial supervision, implementing the overall management and comprehensive performance ev
29、aluation, bringing the recovery ratio of account receivable into the performance evaluation and the system of rewards and punishment indexes, etcChapter V-Inventory management, starting with the current status of the inventory management of the publishing industry, explains the characteristics and c
30、onstitution of inventory management in the publishing industry and the practical status of overstock, dull sales and the rate of stock turnover thereof, then discusses the reasons of overstock from inside and outside publishing industry, mainly including the benefits management-oriented deviation, u
31、nconditional return of goods under the consignment system, changeover of the readers consumption preference, insufficient market analysis, blind overprinting, deficient control of printing amount, nonsynchronization between accounting check and printing production and lagged storage management, etc.
32、 In the end, this chapter puts forth the solutions to overstock, including the innovative publishing and running mechanism controlled from the very beginning of subject selection, controlling of the publishing of ineffective subject selection, effective delivery and controlling of return of goods, m
33、aterial control and information communications, financial control and statement, loss estimate, reject disposal and comprehensive performance evaluation, etcChapter VI-Risk prevention of the publishing industry, mainly analyzes the expressions of the risks in the publishing industry, including credi
34、t risk, market risk, operation risk, legal and environmental risk. Based on these risks mentioned above, this chapter further analyzes the expressions of financial risk in the publishing industry, mainly including risk in subject selection, financing risk, cash flow risk, inventory risk, liabilities
35、 risk, guarantee risk, exchange rate risk, etc. After analyzing the prevention of financial risks, this chapter introduces the judgement and measurement of financial risks and the preventive methods thereof, which include risk prevention, risk control, risk transfer and risk diversification, and in
36、the last part, explaining the approaches to design the functional system of effective financial risk management and mechanismThis papers composing conceptions, from the innovative financial management, have no much new meanings or breakthroughs, only use the most traditional and the most basic finan
37、cial management methods and tools to objectively analyze the capital management of the publishing industry and raise the thoughts and modes of financial management suitable to the publishing industry under the current mechanism, seeking for a coordination of material flow, cash flow and information
38、flow in the internal operation and management of publishing industry, realizing the efficiency of financial management. As for the general level of the present publishing industry, it means Chinas publishing industry will enjoy a more high-speed development if these most basic financial control meth
39、ods mentioned above can be attached great importance to and widely used to the daily operation of publishing industryKey words: publishing industry, financial management, investment, account receivable, inventory, and financial risk目 录 第1 章 出版社财务管理的目标和特点. 1 1.1出版社的特点. 1 1.1.1中国出版社的基本现状1 1.1.2出版社的性质与
40、出版流程. 2 1.2出版社财务管理的目标 3 1.2.1出版社的经营目标. 4 1.2.2出版社财务管理目标的双重性4 1.2.3企业价值昀大化目标与修正的企业利润昀大化目标5 1.3出版社财务管理的特点 7 1.3.1事业单位企业化管理下的特殊性. 7 1.3.2社会效益重于经济效益7 1.3.3出版物的个性化要求 8 第2 章 出版社的资金结构与资金筹集. 9 2.1资金结构 9 2.1.1筹资结构9 2.1.2昀优资金结构的衡量标准. 9 2.2 出版社资金结构的现状及原因分析. 10 2.2.1出版社资金结构现状. 10 2.2.2主要原因分析. 10 2.3出版社的筹资安排.11
41、2.3.1出版社之间的资金融通.11 2.3.2国家优惠政策的运用. 12 2.3.3 进行版权贸易融资. 12 2.3.4民营书业资本的参与. 13 2.3.5可利用的自愿信贷15 第3 章 出版社的投资项目管理. 16 3.1 投资管理的基本原则和程序. 16 3.2投资管理的内容. 16 3.2.1直接投资 16 3.2.2投资决策分析. 17 3.2.3项目管理与项目结构. 18 第4 章 出版社的应收账款管理. 19 4.1出版社应收账款的特点及产生原因19 4.1.1出版社应收账款的特点 19 4.1.2出版社的应收债权19 4.1.3出版社应收账款的成因 19 4.2应收账款管理
42、的途径和措施20 4.2.1培养资金风险意识和正确的管理目标 20 4.2.2建立经销商信用管理制度21 4.2.3加强合同管理. 22 4.2.4加强内部控制. 22 4.2.5强化财务监督职能 实施全面管理 22 4.2.6综合考评业绩 应收账款的回收率纳入业绩考评和奖惩指标体系23 第5 章 出版社的存货管理. 24 5.1出版社存货管理的现状. 24 5.1.1存货的特点与构成24 5.1.2存货积压与滞销 24 5.1.3存货的周转率. 25 5.2出版社存货积压的成因. 25 5.2.1效益管理导向的偏差. 25 5.2.2寄销制下的无条件退货 25 5.2.3读者消费偏好的转变.
43、 26 5.2.4市场分析不足 加印以及印量的盲目性. 26 5.2.5会计核算与印刷造货不同步. 26 5.2.6仓储管理不到位 26 5.3 解决存货积压的对策. 27 5.3.1创新出版运行机制 控制无效选题的出版 27 5.3.2有效地发货和控制退货 27 5.2.3实物控制与信息沟通. 27 5.2.4财务控制与报告 28 5.2.5损失估计与报废处置. 28 5.2.6综合考评业绩. 28 第6 章 出版社的风险防范. 30 6.1 出版社风险的表现形式 30 6.1.1信用风险 30 6.1.2市场风险 30 6.1.3营运风险 30 6.1.4著作权风险31 6.1.5法律和环
44、境风险 31 6.2出版社财务风险的表现形式31 6.2.1选题风险 32 6.2.2筹资风险 32 6.2.3投资风险 32 6.2.4现金流量风险. 33 6.2.5存货风险 33 6.2.6债务风险 33 6.2.7担保风险 33 6.2.8汇率风险 34 6.3 财务风险防范34 6.3.1财务风险的判断与衡量 34 6.3.2财务风险防范的方法. 35 6.4 设计有效的财务风险管理机制. 36 6.4.1构建有效的财务风险管理机制强化财务风险的控制 36 6.4.2建立出版社资金使用效益监督制度. 36 6.4.3建立刚性的利益和风险机制. 36 参考文献37 致 谢39出版社财务
45、管理若干问题研究 第 1章 出版社财务管理的目标和特点 1.1出版社的特点 1.1.1 中国出版社的基本现状 出版社的文化属性为国际书业认同,因而图书这种文化产品在市场中表现为赢利性和公益性的包容。通常,以出版物的出版种数和发行数量来反映产能和规模。据国家新闻出版总署公布的统计数据,2005 年,全国拥有出版社 573家,出版图书品种 222,473种,总印数 64.66亿册(张),全国图书销售额 493.22亿元,占当年全国社会消费品零售额的 0.7%。图书出口 114.81万种次,517.68万册;在版权贸易方面,引进图书版权 9,382种,输出 1,434种,版权贸易和实1物贸易均处于逆
46、差状态 。国家版权局公布的统计数据表明,1995 年-2001 年全国版权贸易年平均增长率为 28.1%。从 2004年起,民营书业开始向出版社的图书发行环节投资,拓展分销渠道,分享原由国有新华书店独占的发行、流通市场。 近年来,中国出版总规模持续上升 表 1,已成为全球年出版图书品种昀多的出版大国。表 1 2000 -2005年图书出版品种和出版量 出版品种数 出版量 增长率 增长率 年份 % % (千种) 亿册 2000 143.376 1.09 62.74 -14.252001 154.523 7.77 63.10 0.572002 170.962 10.64 68.70 8.87200
47、3 190.761 11.58 66.70 -2.912004 208.294 9.19 64.13 -3.852005 222.473 6.81 64.66 0.83注:中国新闻出版统计资料汇编20002005年各辑伴随文化产业的提出,出版社的经济性愈显突出。近 30年来,中国出版社1/0.01011150f1出版社财务管理若干问题研究 的经历了超常规增长阶段(1978-1985 年)、调整与徘徊阶段(1986-1994 年)和2新增长阶段(1995年至今) 。并且,出版集团及大多数出版社已逐步由事业单位企业化管理性质转制为企业,向出版产业转型,治理结构、运行模式和运作机制将随之改变。文化产业下的出版社,市场化程度将会加速,成为经营性出版单位,甚至于大型出版集团,多元化运作,参与国际化竞争,进行跨国出版和版权贸易。 图书出版产业具有显著的规模经济性。但是,目前图书出版产业呈原子型3结构,小型化、分散化,难以形成规模经济 。近年来,经过资源整合,形成一些规模较大的出版集团。2005 年中国出版集团的国内市场占有率为 7.85%,以中国出版集团为首的排名前八家出版集团共同占有国内市场的 22.52%。德国贝塔斯曼(
