伴随我国出版体制改革的持续深化，各种类型的报纸出版单位相继进入了全面转企 发展阶段。针对报纸出版企业而言，其不但是传播科学文化的单位载体，同时还具有经 济实体的基本特征。这就需要在将文化价值置于首要位置的基础上，重视实现文化价值 和经济价值、社会效益和经济效益的密切统一。 一直以来，成本管理都是企业管理工作的重中之重，对于报纸行业而言，报纸成本 管理将直接关系到企业利润最大化目标的实现。总体而言，报纸成本管理的主要内容包 括策划成本、印制成本以及营销成本和管理成本等四大内容。在这四大成本当中，印制 成本在总成本中的占比最大，是报纸成本管理的核心内容。随着互联网的发展，互联网 对报纸的印制成本也带来了有利影响和弊端，我们可以利用互联网的便捷和节能来减少 企业的印制成本，也要合理规避由互联网的发展而增加的成本。 本文选取了 Z 企业为研究样本，针对报纸企业的成本管理展开全面地抛。首先，本 文针对报纸成本管理的背景、意义以及国内外学界在此领域的研究现状等进行了阐述， 同时，简要介绍了本文研究所采用的基本方法，并对研究的创新点进行了说明。其次介 绍了相关概念，通过对成本管理相关文献的梳理分析，奠定了本文的理论基础。论述了 互联网对报纸出版企业印制成本管理所带来的影响，接着通过案例分析法，对 Z 企业进 行了基本介绍，并从财务印制管理制度不完善、印制成本受市场影响大、印制成本库存 难以控制三个方面对 Z 企业印制成本管理中存在的问题加以分析。并从市场、需求、互 联网冲击、绿色印制以及企业自身原因等角度分析了问题的成因。在此基础上，针对相 应的问题提出了 Z 企业印制成本管理的保障措施，包括建立健全财务管理制度、革新市 场认知及成本管理观念、传统报纸出版与电子报纸出版相融合发展、建立企业联合印制 成本管理以及引进新的出版技术等措施。最后对文中的相关结论进行了归纳和总结。 研究发现，Z 企业开展成本管理工作，企业就应该构建系统体系，这是进行此项工 作的基础，且 Z 企业成本核算工作还需要进一步完善，确保成本与收益要做到权衡，提 出相应的措施希望可以为同行业在成本管理上提供一定的借鉴。 关键词，报纸出版企业，互联网，印制成本III ABSTRACT With the deepening of the reform of publishing system in China, various newspaper publishing units have entered the track of comprehensive enterprise transformation. Newspaper publishing enterprises are not only a dissemination unit of science and culture, but also an economic entity. We most not only insist on putting cultural value first, but also integrate cultural value with economic value, social benefit and economic benefit. Newspaper cost management is an important part of the management of newspaper publishing enterprises, and the key to maximize the profits of newspaper publishing enterprises. Generally speaking, newspaper cost includes planning cost, printing cost, marketing cost and management cost. Printing cost accounts for a large proportion of the total cost, so it is particularly important to manage it well. With the development of the Internet, the print cost of newspapers has also been affected and disadvantaged by the Internet. We can use the convenience and energy-saving of the Internet to reduce the printing cost of enterprises, and also to rationally avoid the increased cost caused by the development of the Internet. Taking Z enterprise as an example, this paper first introduces the research background, research significance, research status at home and abroad, and explains the research content, main research methods and innovation points of this paper. Secondly, it introduces the related concepts, and lays the theoretical foundation of this paper by combing and analyzing the related literature of cost management. This paper expounds the influence of Internet on the printing cost management of newspaper publishing enterprises, and then introduces Z enterprises through case analysis. It also analyses the problems existing in the printing cost management of Z enterprises from three aspects: imperfect financial printing management system, great influence of printing cost by market and difficult control of printing cost inventory. The causes of the problems are analyzed from the perspectives of market, demand, Internet impact, green printing and enterprise's own reasons. On this basis, in view of the corresponding problems, this paper puts forward some safeguard measures for printing cost management of Z enterprise, including establishing and improving financial management system, innovating market awareness and cost management concept, integrating traditional newspaper publishing with electronic newspaper publishing, establishing jointIV printing cost management of enterprises and introducing new publishing technology. Finally, the relevant conclusions in this paper are summarized and summarized. The study found that Z enterprise should build a system to carry out cost management, which is the basis for this work, and Z enterprise cost accounting work needs to be further improved to ensure that the cost and revenue to be balanced, and put forward the corresponding measures to provide a reference for the same industry in cost management. KEYWORDS，Newspaper publishing enterprise, Internet, The printing costV 目 录 摘要...........................................................................................................................................I ABSTRACT.............................................................................................................................III 1 绪 论.......................................................................................................................................1 1.1 选题背景及意义..............................................................................................................1 1.1.1 选题背景...................................................................................................................1 1.1.2 选题意义...................................................................................................................2 1.2 文献综述..........................................................................................................................2 1.2.1 国外研究现状...........................................................................................................2 1.2.2 国内研究现状...........................................................................................................4 1.2.3 文献述评...................................................................................................................7 1.3 研究内容及框架..............................................................................................................8 1.3.1 研究内容...................................................................................................................8 1.3.2 研究框架...................................................................................................................8 1.4 研究思路与方法..............................................................................................................9 1.4.1 研究思路...................................................................................................................9 1.4.2 研究方法...................................................................................................................9 1.5 论文创新之处..................................................................................................................9 2 相关概念界定及理论基础...................................................................................................11 2.1 相关概念界定.................................................................................................................11 2.1.1 报纸出版的传统形式.............................................................................................11 2.1.2 报纸出版印制的新形式..........................................................................................11 2.1.3 印制成本..................................................................................................................13 2.2 相关理论基础.................................................................................................................13 2.2.1 成本管理理论..............................................................