我国广播影视改革的目标是最终实现广播影视的市场化、产业化和企业 化,事业单位体制下的财务管理模式已经不能适应新时期广播电视事业发展的要求,本文 从更新财务管理观念、加强成本和费用管理、树立以人为本创建和谐社会的管理机制三个 方面阐述了财务管理如何适应广播影视集团化和产业化的发展的观点。 The goal of the reform of radio, film and television in our country is to eventually realize the marketization, industrialization and enterpriseization of radio, film and television. The financial management model under the system of public institutions can no longer meet the requirements of the development of radio and television in the new era. This article starts from updating the concept of financial management and strengthening the cost And cost management, establish a people-oriented management mechanism for building a harmonious society, elaborated on how the financial management to adapt to the radio and television group and the development of industrialization point of view.