报款收入是报社主要收入来源之一,其管理也是各家报社财务管理的重点内容。温州报业发行广告有限公司(以下简称温报发行公司)通过管理手段和管理方式的大胆创新,取得报款回笼100%的成绩。本文结合该公司在报款管理上的做法和经验,就报刊征订期间报款收入管理环节的关键节点进行分析与探讨。 Newspaper income is one of the main sources of income of the newspaper, and its management is also the focus of each newspaper financial management. Wenzhou Newspaper Distribution Advertising Co., Ltd. (hereinafter referred to as the Wenbao issuing company) made bold innovations in management methods and management methods and obtained a return of 100%. In this paper, the company in the newspaper management practices and experience on newspaper subscription period report earnings management aspects of the key nodes for analysis and discussion.