随着我国广播电视事业的飞速发展和新媒体技术的广泛应用，传媒业之间 竞争日益激烈，特别是当前在进一步落实中央深化文化体制改革、事业单位分 类改革和深化财政预算管理制度改革的深刻背景下，对广电行业财务管理体制 和运行模式都提出了新的更高的要求，也推动了广电财务管理改革不断向纵深 发展。广播电视单位进行机制体制的改革与创新，促进广播电视事业与产业经 营的协同发展，已成为不可逆转的趋势，这种形势对广播电视单位的财务管理 也提出了更高要求。 本文借鉴国内外学者在事业单位财务管理方面的研究成果，结合广播电视 单位自身的特点，运用文献研究法、案例分析法，对 HN 广播电视台的财务管理 现状及存在问题进行了研究。首先研究了 HN 广播电视台的组织架构及其财务管 理中核算管理的现状、预算管理的现状、项目立项管理的现状、收入管理的现 状；之后通过问卷调查与分析，发掘出目前 HN 广播电视台在财务管理上存在有 财务管理机制不完善、没有明确的财务管理目标、筹资渠道不够丰富、投资机 制不完善、内部审计和内部监督工作弱化、其纳入财政管理的财务体制与企业 化财务管理相矛盾等问题；分析得出了造成问题的主要原因是僵化的财务管理 机制模式、财务管理人员专业水平不足、自身会计制度的原因。根据 HN 广播电 视台财务管理的特点，结合既有经验为提升 HN 广播电视台财务管理水平提出了 以集团化财务管控模式为前提对单位进行改革、规范预算执行管理、完善内部 审计监督机制、提高财务人员水平、加强财务统一管理、构建高效财务信息平 台、实施目标绩效考核的建议，以期为广播电视单位的财务管理与创新提供一 些借鉴和经验参考。 关键词：事业单位；财务管理问题；全面预算管理；对策建议河南财经政法大学硕士学位论文 II Abstract With the rapid development of China's Broadcasting industry and the wide application of new media technologies, the competition among the media industry has become increasingly fierce. In particular, the current deepening of the central government's deepening of cultural system reform, the classification of public institutions and the deepening of the reform of the fiscal budget management system are being carried out. Under the profound background, the financial management system and operation mode of the broadcasting and TV industry have put forward new and higher requirements, and also promoted the continuous development of the financial management reform of radio and television.It is an irreversible trend for radio and television units to carry out reforms and innovations in the mechanism system and promote the coordinated development of the broadcasting and television industry and industrial operations. This situation has also placed higher demands on the financial management of radio and television units. Based on the research results of domestic and foreign scholars on the financial management of public institutions, combined with the characteristics of radio and television units, this paper studies the current situation and existing problems of the financial management of henan radio and television stations by means of literature research and case analysis. Firstly, it studies the organizational structure of HN radio and television station and the status quo of accounting management, budget management, project establishment management and income management in its financial management. Through the questionnaire survey and analysis, unearthed on henan radio and television stations in financial management at present there are financial management mechanism is not perfect, there is no clear financial management goal, the financing channel is not rich, the investment mechanism is not perfect, the internal audit and internal supervision weakening, it included in the financial system and financial management enterprise financial management problems such as conflict; The main reasons are rigid financial management mechanism mode, lack of professional level of financial management personnel and accounting system.河南财经政法大学硕士学位论文 III Based on the characteristics of the financial management of henan radio and television, combined with both experience to enhance the level of the financial management of HN radio and TV station on the premise of collectivize financial control mode is proposed for the unit to reform, standardize management of the budget implementation, improve the supervision of internal audit, improve the level of financial personnel, to strengthen the unity of the financial management, construct efficient financial information platform, implement the goal of performance appraisal Suggestions, in order to broadcast television unit financial management and innovation to provide some reference and experience for reference. Keywords: Institution；Financial management issues；Comprehensive budget management；Suggestions河南财经政法大学硕士学位论文 IV 目 录 摘要.............................................................................................................................I ABSTRACT.......................................................................................................................II 1 绪论...........................................................................................................................1 1.1 研究背景.............................................................................................................1 1.2 研究意义.............................................................................................................1 1.2.1 理论意义..............................................................................................1 1.2.2 现实意义..............................................................................................2 1.3 文献综述...........................................................................................................2 1.3.1 国外文献综述......................................................................................2 1.3.2 国内文献综述......................................................................................4 1.3.3 文献述评.............................................................................................5 1.4 研究内容与技术路线图.....................................................................................5 1.4.1 研究内容..............................................................................................5 1.4.2 技术路线图..........................................................................................7 1.5 研究方法.............................................................................................................8 2.理论基础.....................................................................................................................9 2.1 内部控制理论.....................................................................................................9 2.2 全面预算管理理论...........................................................................................10 2.3 委托代理理论...................................................................................................11 3 HN 广播电视台财务管理现状..................................................................................12 3.1 我国广播电视单位财务管理情况...................................................................12 3.2HN 广播电视台简介...........................................................................................12 3.3 HN 广播电视台财务管理现状分析.................................................................14 3.4 调查问卷与统计分析.......................................................................................22 4 HN 广播电视台财务管理存在问题及成因..............................................................28 4.1 HN 广播电视台财务管理的问题.....................................................................28 4.1.1 没有制定明确的财务管理目标........................................................28 4.1.2 财务管理机制不完善........................................................................28 4.1.3 筹资渠道不够丰富............................................................................29 4.1.4 投资机制尚不完善............................................................................29河南财经政法大学硕士学位论文 V 4.1.5 内部审