所在案例库：中国专业学位教学案例中心
案例链接：https://case.cdgdc.edu.cn/case/readCaseSummary.do?caseId=57433e0b0c4d438faf90d7ddbd8acf91
案例作者：潘立新,宋娟娟
作者单位：北京航空航天大学
中文摘要：本案例讨论了影视投资项目的财务控制和风险管理问题。时画公司是一家新进入影视文化行业的企业，与浙江有福公司联合拍摄电视剧。在项目预算、资金管理、项目成本核算、预算调整和项目决算过程中，遭遇了“大小合同”、“私户公用”、“杀青后成本核算”等各种问题。困扰着时画公司财务管理者的是，到底应该按照母公司的要求，严格项目财务控制，还是应该遵循影视剧拍摄的“行规”，确保电视剧拍摄任务的完成？公司已有的项目财务控制做法，能不能作为影视投资项目财务控制制度出台的依据？
英文摘要：In this case, the financial control and risk management of TV and film 2 movies investment projects werediscussed.Shihua Corporation, which had just entered the film and television culture industry, was shooting TV series jointly with Zhejiang Youfu Corporation. In the process of project budget, capital management, project cost accounting, budget adjustment and project final accounts, Shihua Corporation encountered various problems such as “black and white contract”, “private account for public use” and “cost accounting after wrap”. Should Shihua Corporation implement project financial control strictly in accordance with the requirements of the parent company,or follow the “custom” of film and television industry to ensure the completion of the shooting task? And whether the existing project financial control practices can be taken as a basis for the introduction of financial control system of film and television investment projects? These made the financial manager very confused.
中文关键词： 财务控制、影视投资、项目预算、资金风险
案例入库时间：2017-04
