新一轮“制播分离”为我国广电构建新的产权关系提供了条件,但是,“制”、“播”间实质上的关联为财务管理带来更大的挑战。本文尝试利用财务管理模式的框架,即目标-内容-边界-手段维度,构建中国广电媒体集团财务管理模式的雏形,对问题的分析以实践为起点,注重其在实践中的可操作性。 The new round of “separation of production and broadcasting” provided the conditions for the construction of new property rights relations in China’s radio and television industry. However, the substantive connection between “system” and “broadcasting” posed greater challenges to financial management. This article attempts to use the framework of financial management model, that is, the dimension of goal-content-boundary-measure to construct the prototype of financial management mode of China Media Group. The analysis of the problem starts from practice and pays attention to its operability in practice.