Research Of The Finamcial System On A National Culture Audiovisual Publishing House After Transformation Into Enterprise

With the continuous improvement of China’s comprehensive national strength, the state made appropriate reforms to all levels of enterprises and institutions, which also content cultural and publishing units transformation into enterprises. Before the reform of cultural system, cultural publishing enterprises proceeded the national audio-visual publication and published in the form of business entity, taking the function of public opinion direction, cultural transmission, science and technology popularization and so on. Institution became a traditional pattern, provides the guarantee for the publisher, perform a specific function, which affected the development of enterprises and got a tremendous waste of corporate resources in a certain extent. The traditional model of institution is no longer adapt to the needs of the development of modern society. Therefore, this paper will show the incorporation of financial management theory and social responsibility of culture press theory, planning the form of a financial management system of publishing house after transformation into enterprise. Analysis the problems which existed in the financial management system of National culture audiovisual publishing house after transformation into enterprise, combining the theory of financial management and the social responsibility of publishing house, from point of view of the financial management goal setting, the efficiency of the allocation of resources and the improvement of the financial system, put forward the reform which the national culture audiovisual publishing house is going to be, aim is to provide a new Angle of view theory basis for the institution which after transformation into enterprise to create a financial management system.This paper first expounds the background of the cultural publisher which need transformation into enterprise, on the basis of institution transformation into enterprise, reflect the necessity of cultural publisher which need transformation into enterprise is conducive to the competition of market economy and the maintenance of the market competition order. Profit-making business activities which carried out by the cultural unit and the incardination of the subject qualification of the market economy provide the opportunity and possibility for transformation into enterprise, and combined with the function of cultural publisher, from the view of social responsibility theory to raise the needs of social responsibility which the cultural enterprise need carry out after transformation into enterprise. Secondly, from the concept, object, principles, contents, methods and procedures of financial management discusses the theory of financial management detail. Finally, using analysis on rebuilt of financial management system of national culture audiovisual publishing house as an example, from the view of financial management goal setting, improve the system of financial management, financial accounting system, improve the allocation of resources and risk management and control to proposed strategies about rebuilt the problem which exist in the financial management system of national culture audiovisual publishing house.This paper show the theory of social media relates to the practice, summarized a set of cultural theory of enterprise financial management system which used in the creation of financial management system after transformation into enterprise, and has a certain realistic guiding significance To the culture publisher in business enterprises during the construction of financial management system.