出版社的自办发行,是图书发行体制改革的重要成果之一。实践证明,自办发行作为新华书店图书发行上渠道的补充,对于繁荣图书市场,扩大出版社本版书的发行,促进出版社转换经营机制,由单纯生产型向生产经营型转变,提高社会效益和经济效益发挥了十分明显的作用。但是,不少出版社自办发行的财务管理水平却未能相应地提高,会计核算 Publishing house’s own issue, is one of the important achievements of the reform of the distribution system of books. Practice has proved that self-publishing as a supplement to Xinhua Bookstore’s channel for publishing, for the prosperity of the book market, expanding the publication of this edition of the publishing house, and promoting the publishing business transformation mechanism, from purely production to production and management-oriented change, improve social benefits And economic benefits have played a very significant role. However, many publishers issued their own financial management level has not been a corresponding increase in accounting