从内部审计视角谈非经营性艺术品管理

Non-operational art management from the perspective of internal audit

文化事业对满足人民对美好生活向往、推进中国式现代化有重要意义,文化产业是推动我国经济高质量发展的重要支点。文化产业是以文化创意产品和服务为核心,通过创作制作、传播和销售等环节,以经济活动为基础的一个产业领域。近年来,随着我国文化产业的蓬勃发展,艺术品作为商品的流通和交易也得到了发展和繁荣,越来越多企业为提升形象及声誉、增强艺术氛围、投资资产配置、传承企业文化或履行社会责任而持有艺术品。

Cultural undertakings are of great significance to meet the people's yearning for a better life and promote the modernization of Chinese style.The cultural industry is an important fulcrum to promote the high-quality development of China's economy.Cultural indus-try is an industrial field based on economic activities,with cultural and creative products and services as the core,and through creation,production,dissemination and sales.In recent years,with the vigorous development of China's cultural industry,the circulation and trade of art as a commodity have also developed and prospered,more and more enterprises hold art in order to enhance their image and reputation,enhance the artistic atmosphere,invest in asset allocation,inherit corporate culture or fulfill social responsibilities.