Research On Financial Management Of S Publishing House After Its Transformation Into An Enterprise

The transformation of publishing units into enterprises is an important part of the reform of China's cultural system.Before the reform of the cultural system,the publishing units carried out book publishing and distribution in the form of institutions,and assumed the functions of public opinion orientation,cultural communication,and popularization of science and technology.With the development of the marketzation process,the institution system has restricted the development of enterprises to a certain extent,and has affected the ability of publishing units to participate in market competition as independent market entities.In accordance with the decisions and plans of the central authorities,except for a few public welfare publishing units,by 2011,all of the publishing units have completed the restructuring of enterprises;by the end of 2018,the publishing units basically completed the corporate reform and transformed into a limited liability companies or a joint stock limited companies.The completion of the transformation of enterprises has effectively promoted the development of the publishing industry and the prosperity of the cultural market.Publishing companies have fully released the vitality of reform in the fierce market competition.To further improve the market competitiveness of publishing enterprises,the core issue is to improve their management capabilities,especially to improve financial management capabilities.This paper first expounds the background of the transformation of publishing units into enterprises,and discusses the theory of financial management from the aspects of financial management concept,object,principle,main content,method and procedure,and lays a theoretical foundation for the corresponding countermeasures.Secondly,it briefly describes the status quo and characteristics of the publishing industry,and summarizes the current financial management situation of some publishing enterprises through questionnaires and interviews.Finally,taking the analysis of the current situation of financial management of S Publishing House as an example,from the perspectives of financial management target setting,resource allocation and risk management,improvement of financial management system,and strengthening of cost management,the paper analyzes the problems existing in the financial management of S Publishing House and gives the solution to improve the financial management of S Publishing House.This paper combines theory with practice and summarizes the financial management theory of publishing enterprises,which has certain practical guiding significance for the improvement and construction of the financial management system of the enterprise after the restructuring,and the financial management of the publishing unit after the completion of the corporate restructuring.