摘
要
摘要
2019年 6月 25日，中国社会科学院新闻与传播研究所及社会科学文献出版
社共同在京发布了《新媒体蓝皮书：中国新媒体发展报告 No.10（2019）》，并预
测了未来新媒体的发展趋势，这也标志着以互联网企业为代表的企业主体，必然
表现出较大的发展潜力。
传统媒体模式中，信息单边传播，用户只能被动的获取信息，而在互联网时
代的新媒体的传播方式从传播主体到方式、路径均为发散式的，用户也可以自己
产生信息，并在网上与企业、媒体、个人产生互动。网络的通信方式从主体到路
径都将发生翻天覆地的变化。新媒体企业也面临着传统财务管理模式已经不再适
应新时代媒体的发展要求，如何应用与优化新媒体企业的财务管理模式，是企业
所急需解决的问题。与传统的传媒企业不同，新媒体企业在业务内容上的复杂性
和类型的多样性，使得企业需要改变一些陈旧观念，培养管理者的互联网思维，
同时促进自身管理水平的不断提升。不但如此，以前企业所采用的财务管理流程
需要优化，简化财务人员办事流程，使得财务人员可以积极地参与到企业管理决
策当中，促进运行效率的提升。
本文引用了一些网站的数据，以及JR新媒体公司内部的一些数据资料，用更
为详尽的图表和数据为本文的案例研究进行服务。文中运用文献研究法与案例研
究法相结合，对JR新媒体公司的集权式财务管理模式的动因和应用进行研究和分
析，并且运用财务管理的相关理论，研究了JR公司集权式财务管理模式的建设情
况，并且在此过程中提出JR公司集权式财务管理模式应用中存在的问题。并针对
问题，提出了相关的优化建议，包括建立和完善财务决策机制、建立全面的预算
管理制度、建立公司的资金管理预警机制、确立统一标准、优化绩效激励制度、
提升公司财务管理人员的工作水平等，以期提高JR新媒体公司财务管理水平，促
进其持续、平稳地发展。
关键词：财务管理模式；传媒行业；新媒体；互联网时代；集权制
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ABSTRACT
ABSTRACT
On June 25, 2019, the Institute of Journalism and communication of the Chinese
Academy of Social Sciences and the Social Sciences Literature Publishing House
jointly released the new media Blue Book: China's new media development report
No.10 (2019) in Beijing, and predicted the development trend of new media in the
future, which also indicated that the enterprises represented by Internet enterprises must
show greater development potential.
The traditional media mode, information is transmitted unilaterally, and users can
only passively obtain information. In the Internet era, the communication mode of new
media is divergent from the communication subject to the mode and path. Users can
also generate information by themselves and interact with enterprises, media and
individuals on the Internet. The communication mode of the network will change
dramatically from the main body to the path. The new media enterprises also face the
problem that the traditional financial management mode is no longer suitable for the
development requirements of the new era media. How to apply and optimize the
financial management mode of new media enterprises is an urgent problem for
enterprises. Different from the traditional media enterprises, the complexity of business
content and the diversity of types of new media enterprises make it urgent for new
media enterprises to change their financial management system and mode. First, they
should change some old ideas of enterprises, cultivate managers' Internet thinking, and
promote the continuous improvement of their own management level. Not only that,
the financial management process used by the enterprise in the past needs to be
optimized to simplify the process of financial personnel, so that financial personnel can
actively participate in corporate management decision-making, and promote the
improvement of operational efficiency.
This article cites data from some websites, as well as some internal data from JR
New Media, and uses more detailed charts and data to serve the case study of this article.
This article uses a combination of literature research method and case study method to
study and analyze the motivation and application of JR New Media Corporation’s
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ABSTRACT
centralized financial management model, and uses related theories of financial
management to study the construction of JR Corporation’s centralized financial
management model. And in the process, the problems existing in the application of JR's
centralized financial management model were raised. In response to the problem,
relevant optimization suggestions were put forward, including the establishment and
improvement of financial decision-making mechanisms, the establishment of a
comprehensive budget management system, the establishment of the company’s capital
management early warning mechanism, the establishment of unified standards, the
optimization of the performance incentive system, and the improvement of the
company’s financial management personnel. In order to improve the financial
management level of JR New Media Company, and promote its sustainable and stable
development.
Keywords: Financial management model; Media industry; New media; Internet age;
Centralization
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