導(dao)語(yu)：廣告媒體業怎樣管控風險一(yi)文來(lai)源于(yu)網友(you)上(shang)傳，不代表(biao)本站(zhan)觀點，若需要原創文章可咨詢客服(fu)老(lao)師，歡迎參考。

廣告媒體業管理特點

廣告媒體行業是現代服務和文化產業的重要組成部分，從勞動要素的投入看，廣告公司屬于人力資本性企業，與其他的服務型企業不同，廣告公司的人力資本投入在整個投入中占支配地位，因此廣告媒體公司在管理方面存在著許多獨有的特點：一是貨幣資本投入小，勞動投入大：由于廣告公司屬于人力資本性企業，人才在整個公司的業務經營中處于核心地位；而留住人才的方式則以較高的薪資為主，因此人員費用的投入要高得多，整個廣告媒體業的硬件投入低，人員成本比較高。二是利潤來源復雜：廣告媒體公司的收入來源有傭金、服務費以及加傭等多種類型；另一方面，廣告公司的類型決定收費體制，根據廣告公司的類型不同，有創意設計型、媒介型、營銷策劃型等多種方式。在這樣的情況下，在具體的財務管控工作中，如果缺乏一套科學規范的財務管控措施，會導致企業發生財務風險的可能性加(jia)大，使(shi)廣告媒體(ti)企(qi)(qi)業(ye)的隱形效益流失，嚴重的還可能導致(zhi)企(qi)(qi)業(ye)資金虧損。

廣告媒體業財務風險(xian)管(guan)理(li)現狀(zhuang)

通過(guo)查閱已經出(chu)(chu)(chu)版(ban)的(de)(de)(de)(de)(de)(de)(de)(de)學(xue)術文(wen)獻以(yi)(yi)及(ji)對相(xiang)關(guan)廣(guang)(guang)告(gao)(gao)(gao)(gao)公司(si)(si)進行實(shi)地考(kao)察，筆者(zhe)認(ren)為現階段廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)中(zhong)(zhong)，主要在(zai)以(yi)(yi)下(xia)幾個方面(mian)存(cun)(cun)在(zai)問(wen)(wen)(wen)題(ti)(ti)：財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)控意(yi)識(shi)淡(dan)薄，財(cai)(cai)務(wu)(wu)(wu)(wu)人員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)(ye)能(neng)力不(bu)(bu)(bu)(bu)(bu)強。廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)業(ye)(ye)(ye)中(zhong)(zhong)，部(bu)(bu)分企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)者(zhe)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)控意(yi)識(shi)淡(dan)薄，認(ren)為財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)控簡單(dan)的(de)(de)(de)(de)(de)(de)(de)(de)是財(cai)(cai)務(wu)(wu)(wu)(wu)部(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)作(zuo)(zuo)，因(yin)而(er)對財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)控制工(gong)(gong)作(zuo)(zuo)缺乏(fa)重視；另一方面(mian)，有(you)些(xie)廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)行業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)人員(yuan)專業(ye)(ye)(ye)技能(neng)不(bu)(bu)(bu)(bu)(bu)過(guo)關(guan)，對財(cai)(cai)務(wu)(wu)(wu)(wu)工(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)認(ren)知程度不(bu)(bu)(bu)(bu)(bu)夠，這就造成其在(zai)平時的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)中(zhong)(zhong)出(chu)(chu)(chu)現管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)松懈(xie)的(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)(kuang)，工(gong)(gong)作(zuo)(zuo)中(zhong)(zhong)容易出(chu)(chu)(chu)現漏(lou)洞。財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度不(bu)(bu)(bu)(bu)(bu)完(wan)善，財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)責任(ren)制沒(mei)有(you)落(luo)(luo)實(shi)。廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)行業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)(bu)同公司(si)(si)類(lei)型的(de)(de)(de)(de)(de)(de)(de)(de)收費體(ti)(ti)制不(bu)(bu)(bu)(bu)(bu)同，但不(bu)(bu)(bu)(bu)(bu)同類(lei)型的(de)(de)(de)(de)(de)(de)(de)(de)廣(guang)(guang)告(gao)(gao)(gao)(gao)企(qi)(qi)業(ye)(ye)(ye)普(pu)遍存(cun)(cun)在(zai)著風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度不(bu)(bu)(bu)(bu)(bu)健全(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)(kuang)。一方面(mian)，許多(duo)廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)企(qi)(qi)業(ye)(ye)(ye)沒(mei)有(you)建(jian)立起晚上(shang)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度，在(zai)風(feng)(feng)(feng)險(xian)監(jian)(jian)測評估、風(feng)(feng)(feng)險(xian)應(ying)對處(chu)(chu)理(li)(li)方面(mian)缺乏(fa)應(ying)對措施；即使建(jian)立了相(xiang)關(guan)的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)機制，也存(cun)(cun)在(zai)著風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)制度不(bu)(bu)(bu)(bu)(bu)健全(quan)(quan)、執(zhi)行不(bu)(bu)(bu)(bu)(bu)到位的(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)(kuang)，因(yin)此并不(bu)(bu)(bu)(bu)(bu)能(neng)起到財(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)控的(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)果。另一方面(mian)，部(bu)(bu)分廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)企(qi)(qi)業(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)體(ti)(ti)制落(luo)(luo)后(hou)，財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)相(xiang)關(guan)部(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)職責區分不(bu)(bu)(bu)(bu)(bu)明確(que)(que)，出(chu)(chu)(chu)現“該管(guan)(guan)(guan)(guan)(guan)(guan)(guan)的(de)(de)(de)(de)(de)(de)(de)(de)沒(mei)人管(guan)(guan)(guan)(guan)(guan)(guan)(guan)，不(bu)(bu)(bu)(bu)(bu)該管(guan)(guan)(guan)(guan)(guan)(guan)(guan)的(de)(de)(de)(de)(de)(de)(de)(de)搶著管(guan)(guan)(guan)(guan)(guan)(guan)(guan)”的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)亂象；這將(jiang)導致(zhi)在(zai)發(fa)生了財(cai)(cai)務(wu)(wu)(wu)(wu)漏(lou)洞的(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)(kuang)下(xia)，無法(fa)將(jiang)問(wen)(wen)(wen)題(ti)(ti)落(luo)(luo)實(shi)到相(xiang)關(guan)責任(ren)人，出(chu)(chu)(chu)現無法(fa)追(zhui)究失責的(de)(de)(de)(de)(de)(de)(de)(de)空洞現象。缺乏(fa)完(wan)整(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)體(ti)(ti)系(xi)，資金流(liu)向不(bu)(bu)(bu)(bu)(bu)明確(que)(que)。在(zai)預(yu)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)方面(mian)，部(bu)(bu)分廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)企(qi)(qi)業(ye)(ye)(ye)存(cun)(cun)在(zai)對全(quan)(quan)面(mian)預(yu)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)了解不(bu)(bu)(bu)(bu)(bu)到位的(de)(de)(de)(de)(de)(de)(de)(de)問(wen)(wen)(wen)題(ti)(ti)，一方面(mian)在(zai)預(yu)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)方面(mian)采取的(de)(de)(de)(de)(de)(de)(de)(de)編制方法(fa)不(bu)(bu)(bu)(bu)(bu)科學(xue)，偏離(li)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)戰略目標，導致(zhi)預(yu)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)內(nei)(nei)容缺乏(fa)真實(shi)性，對實(shi)際的(de)(de)(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)執(zhi)行沒(mei)有(you)指導意(yi)義；另一方面(mian)在(zai)預(yu)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)執(zhi)行過(guo)程中(zhong)(zhong)，由(you)(you)于(yu)評價、監(jian)(jian)督(du)體(ti)(ti)系(xi)的(de)(de)(de)(de)(de)(de)(de)(de)缺位，則(ze)導致(zhi)支出(chu)(chu)(chu)脫(tuo)離(li)預(yu)算(suan)(suan)、資金去向模(mo)糊等(deng)問(wen)(wen)(wen)題(ti)(ti)，支出(chu)(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)(de)任(ren)意(yi)性大。這些(xie)問(wen)(wen)(wen)題(ti)(ti)給廣(guang)(guang)告(gao)(gao)(gao)(gao)傳媒(mei)(mei)(mei)公司(si)(si)帶來的(de)(de)(de)(de)(de)(de)(de)(de)嚴重的(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)安全(quan)(quan)隱患。內(nei)(nei)部(bu)(bu)審計(ji)(ji)體(ti)(ti)系(xi)形同虛設(she)，內(nei)(nei)部(bu)(bu)監(jian)(jian)督(du)體(ti)(ti)系(xi)不(bu)(bu)(bu)(bu)(bu)健全(quan)(quan)。部(bu)(bu)分廣(guang)(guang)告(gao)(gao)(gao)(gao)媒(mei)(mei)(mei)體(ti)(ti)行業(ye)(ye)(ye)企(qi)(qi)業(ye)(ye)(ye)缺乏(fa)行之有(you)效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)部(bu)(bu)審計(ji)(ji)體(ti)(ti)系(xi)，在(zai)開展內(nei)(nei)部(bu)(bu)審計(ji)(ji)工(gong)(gong)作(zuo)(zuo)時，審計(ji)(ji)項目和目標模(mo)糊，從(cong)而(er)導致(zhi)審計(ji)(ji)工(gong)(gong)作(zuo)(zuo)中(zhong)(zhong)出(chu)(chu)(chu)現盲(mang)區和漏(lou)洞。究其原(yuan)因(yin)，是由(you)(you)于(yu)這些(xie)企(qi)(qi)業(ye)(ye)(ye)缺乏(fa)規范、健全(quan)(quan)的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)部(bu)(bu)監(jian)(jian)督(du)體(ti)(ti)系(xi)，沒(mei)有(you)獨立的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)部(bu)(bu)監(jian)(jian)督(du)部(bu)(bu)門，從(cong)而(er)導致(zhi)內(nei)(nei)部(bu)(bu)審計(ji)(ji)工(gong)(gong)作(zuo)(zuo)浮(fu)于(yu)表面(mian)，無法(fa)落(luo)(luo)到實(shi)處(chu)(chu)。

廣告媒體業財務風險管(guan)控(kong)策略

通過(guo)(guo)查閱學術文獻，以(yi)(yi)(yi)及結合(he)(he)筆者(zhe)自(zi)身的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)經驗，筆者(zhe)從(cong)(cong)以(yi)(yi)(yi)下(xia)四個(ge)(ge)方面(mian)，試著提(ti)(ti)(ti)出(chu)(chu)幾(ji)條提(ti)(ti)(ti)高(gao)(gao)廣告(gao)(gao)(gao)(gao)媒體(ti)(ti)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)與(yu)(yu)(yu)(yu)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)水(shui)(shui)平(ping)(ping)(ping)的(de)(de)(de)(de)(de)(de)(de)建議：1.強化財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)控(kong)意識，提(ti)(ti)(ti)高(gao)(gao)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)水(shui)(shui)平(ping)(ping)(ping)。財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)與(yu)(yu)(yu)(yu)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)是(shi)(shi)及時(shi)(shi)發(fa)現(xian)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)問題，規(gui)(gui)避財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)漏(lou)洞的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)手段(duan)，是(shi)(shi)企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)中不可(ke)(ke)或缺(que)的(de)(de)(de)(de)(de)(de)(de)關鍵一(yi)(yi)(yi)環，必須(xu)引起廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒業(ye)(ye)(ye)(ye)(ye)(ye)(ye)相關管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)者(zhe)的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)視。廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)從(cong)(cong)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)者(zhe)要(yao)(yao)(yao)從(cong)(cong)根(gen)本上(shang)轉變意識，認識到財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)與(yu)(yu)(yu)(yu)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)對(dui)(dui)(dui)企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)平(ping)(ping)(ping)穩健(jian)康運(yun)行的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)作用，認識到財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)與(yu)(yu)(yu)(yu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)不僅是(shi)(shi)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)工(gong)作，更是(shi)(shi)從(cong)(cong)領導發(fa)力，到基層員(yuan)工(gong)參(can)(can)與(yu)(yu)(yu)(yu)的(de)(de)(de)(de)(de)(de)(de)全(quan)員(yuan)參(can)(can)與(yu)(yu)(yu)(yu)的(de)(de)(de)(de)(de)(de)(de)工(gong)作，從(cong)(cong)而在企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)上(shang)下(xia)積極(ji)參(can)(can)與(yu)(yu)(yu)(yu)營造(zao)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)與(yu)(yu)(yu)(yu)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)氛圍。另一(yi)(yi)(yi)方面(mian)要(yao)(yao)(yao)開(kai)展專(zhuan)項培(pei)訓，通過(guo)(guo)定(ding)(ding)(ding)(ding)期組織公(gong)司(si)(si)內部小規(gui)(gui)模培(pei)訓或者(zhe)外(wai)(wai)部集中培(pei)訓的(de)(de)(de)(de)(de)(de)(de)方式(shi)，提(ti)(ti)(ti)高(gao)(gao)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)工(gong)作技能(neng)、業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)能(neng)力水(shui)(shui)平(ping)(ping)(ping)與(yu)(yu)(yu)(yu)職業(ye)(ye)(ye)(ye)(ye)(ye)(ye)道(dao)德素(su)養。只有配備了高(gao)(gao)素(su)質的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)作人(ren)(ren)員(yuan)，公(gong)司(si)(si)的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作才有可(ke)(ke)能(neng)做(zuo)(zuo)好。2.完(wan)(wan)善財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，建立(li)責(ze)權結合(he)(he)的(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)(ti)系。財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)是(shi)(shi)否(fou)健(jian)全(quan)、是(shi)(shi)否(fou)科(ke)學，關系著廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒公(gong)司(si)(si)經營管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)能(neng)力的(de)(de)(de)(de)(de)(de)(de)強弱(ruo)，也關系著競爭力的(de)(de)(de)(de)(de)(de)(de)強弱(ruo)，因(yin)(yin)此必須(xu)建立(li)一(yi)(yi)(yi)套科(ke)學規(gui)(gui)范的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)。在制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)時(shi)(shi)，需(xu)(xu)以(yi)(yi)(yi)責(ze)任制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)為(wei)中心，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)權責(ze)結合(he)(he)的(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，做(zuo)(zuo)到“誰(shui)出(chu)(chu)事誰(shui)負責(ze)”；另外(wai)(wai)也要(yao)(yao)(yao)規(gui)(gui)范廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒公(gong)司(si)(si)與(yu)(yu)(yu)(yu)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)相關的(de)(de)(de)(de)(de)(de)(de)各(ge)(ge)項業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流程(cheng)(cheng)，例如(ru)資金(jin)的(de)(de)(de)(de)(de)(de)(de)審批等(deng)，嚴(yan)格按(an)照業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流程(cheng)(cheng)辦事，做(zuo)(zuo)到財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)作有章可(ke)(ke)循，從(cong)(cong)而減少財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)漏(lou)洞發(fa)生的(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)能(neng)。通過(guo)(guo)健(jian)全(quan)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)、規(gui)(gui)范流程(cheng)(cheng)、獎優懲(cheng)劣，督促公(gong)司(si)(si)上(shang)下(xia)切實(shi)做(zuo)(zuo)好財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作，進而形(xing)成高(gao)(gao)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)和運(yun)行機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，提(ti)(ti)(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)水(shui)(shui)平(ping)(ping)(ping)。3.嚴(yan)格預(yu)(yu)(yu)算(suan)(suan)(suan)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，實(shi)行全(quan)面(mian)化的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)算(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)方式(shi)。預(yu)(yu)(yu)算(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)是(shi)(shi)企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)一(yi)(yi)(yi)個(ge)(ge)重(zhong)(zhong)要(yao)(yao)(yao)組成部分。只有做(zuo)(zuo)好預(yu)(yu)(yu)算(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)工(gong)作，資金(jin)的(de)(de)(de)(de)(de)(de)(de)合(he)(he)理(li)(li)(li)(li)利用才有保證。因(yin)(yin)此，要(yao)(yao)(yao)從(cong)(cong)預(yu)(yu)(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)、執(zhi)行兩個(ge)(ge)方面(mian)做(zuo)(zuo)好以(yi)(yi)(yi)下(xia)幾(ji)點：一(yi)(yi)(yi)，多方參(can)(can)與(yu)(yu)(yu)(yu)預(yu)(yu)(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)出(chu)(chu)一(yi)(yi)(yi)套符合(he)(he)各(ge)(ge)部門實(shi)際需(xu)(xu)求的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)算(suan)(suan)(suan)方案(an)；二，建立(li)全(quan)面(mian)嚴(yan)格的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)算(suan)(suan)(suan)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，保證每一(yi)(yi)(yi)筆支(zhi)出(chu)(chu)都(dou)嚴(yan)格按(an)照預(yu)(yu)(yu)算(suan)(suan)(suan)來執(zhi)行；若出(chu)(chu)現(xian)預(yu)(yu)(yu)算(suan)(suan)(suan)方案(an)外(wai)(wai)的(de)(de)(de)(de)(de)(de)(de)支(zhi)出(chu)(chu)需(xu)(xu)求，則(ze)要(yao)(yao)(yao)上(shang)報(bao)(bao)公(gong)司(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部門與(yu)(yu)(yu)(yu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)部門，經過(guo)(guo)協商后(hou)確定(ding)(ding)(ding)(ding)是(shi)(shi)否(fou)予以(yi)(yi)(yi)批準。4.實(shi)行定(ding)(ding)(ding)(ding)期的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)告(gao)(gao)(gao)(gao)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，健(jian)全(quan)內部監督制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)。內部審計(ji)是(shi)(shi)對(dui)(dui)(dui)企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)內部財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作的(de)(de)(de)(de)(de)(de)(de)評(ping)價與(yu)(yu)(yu)(yu)反饋，是(shi)(shi)發(fa)現(xian)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)中隱患的(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)手段(duan)。廣告(gao)(gao)(gao)(gao)媒體(ti)(ti)企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)應定(ding)(ding)(ding)(ding)期開(kai)展內部財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)檢查，總結此段(duan)時(shi)(shi)期內企(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)經營損益表、資產負債表等(deng)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)告(gao)(gao)(gao)(gao)，從(cong)(cong)而為(wei)公(gong)司(si)(si)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)層及時(shi)(shi)調整公(gong)司(si)(si)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)、評(ping)定(ding)(ding)(ding)(ding)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部門的(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)績提(ti)(ti)(ti)供參(can)(can)考。除了對(dui)(dui)(dui)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)狀況進行及時(shi)(shi)有效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)監督以(yi)(yi)(yi)外(wai)(wai)，也需(xu)(xu)對(dui)(dui)(dui)公(gong)司(si)(si)內部各(ge)(ge)部門的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)情況做(zuo)(zuo)定(ding)(ding)(ding)(ding)期的(de)(de)(de)(de)(de)(de)(de)考評(ping)，將考評(ping)結果納入績效(xiao)(xiao)評(ping)價中去，獎優懲(cheng)劣，以(yi)(yi)(yi)提(ti)(ti)(ti)高(gao)(gao)員(yuan)工(gong)參(can)(can)與(yu)(yu)(yu)(yu)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)積極(ji)性。近(jin)年(nian)來，隨著相關法律法規(gui)(gui)的(de)(de)(de)(de)(de)(de)(de)出(chu)(chu)臺，外(wai)(wai)部環境趨于完(wan)(wan)善，給(gei)廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)水(shui)(shui)平(ping)(ping)(ping)的(de)(de)(de)(de)(de)(de)(de)提(ti)(ti)(ti)升提(ti)(ti)(ti)供了不可(ke)(ke)多得的(de)(de)(de)(de)(de)(de)(de)機(ji)遇(yu)。廣告(gao)(gao)(gao)(gao)媒體(ti)(ti)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)發(fa)展與(yu)(yu)(yu)(yu)人(ren)(ren)們(men)的(de)(de)(de)(de)(de)(de)(de)生活息(xi)息(xi)相關，只有抓(zhua)住發(fa)展機(ji)遇(yu)，提(ti)(ti)(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)水(shui)(shui)平(ping)(ping)(ping)，廣告(gao)(gao)(gao)(gao)傳(chuan)(chuan)媒業(ye)(ye)(ye)(ye)(ye)(ye)(ye)才可(ke)(ke)更好的(de)(de)(de)(de)(de)(de)(de)為(wei)社會(hui)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)。

作者:劉冰 單位:青島萬有引力(li)互動(dong)傳媒廣告(gao)有限公司(si)

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