国有文化类企业发展现状与审计应对

The development status and audit response of state-owned cultural enterprises

我国文化类企业具有政策依赖度高、市场不确定性强、产业链协调性差、亟须转型升级等鲜明的行业特点。通过分析国有文化类企业在内部控制和风险治理方面的关键点,以及对社会效益与经济效益统一的追求,提出相应的审计应对策略,充分发挥不同主体的审计职能,以提高国有文化企业可持续发展的能力,更好地为国家文化事业服务。

China’s cultural enterprises have distinctive industry characteristics such as high policy dependence,strong market uncertainty,poor coordination of the industrial chain,and urgent need for transformation and upgrading.By analyzing the key points of internal control and risk management of state-owned cultural enterprises,as well as the pursuit of the unity of social and economic benefits,the corresponding audit response strategies are put forward,and the audit functions of different subjects can be fully utilized to improve the sustainable development of state-owned cultural enterprise,to develop and better serve the national cultural undertakings.