摘要
文化建设是新时期我国精神文明建设的重要组成部分,文化产业专项资金的设立是推进文化建设、进行文化产业结构改革的重要举措。专项资金在实际投入和使用过程中有无发挥作用,发挥多大作用需要由审计部门进行专业的绩效审计。由于文化产业的特殊性以及时代新背景,传统的绩效审计标准显然不适用于对文化产业专项资金的评价。因此,制定新时期我国文化产业专项资金绩效审计体系标准具有重要意义。
Cultural construction is an important part of China's spiritual civilization construction in the new era,and the establishment of special funds for cultural industry is an important measure to promote cultural con.struction and carry out structural reform of cultural industry.However,whether the special funds play a role in the actual investment and the process of use,how much role needs professional performance audit by the audit depart.ment.Due to the particularity of the cultural industry and the new background of The Times,the traditional perfor.mance auditing standards are obviously not applicable to the evaluation of special funds for the cultural industry.Therefore,it is of great significance to establish the standard of performance audit system of special funds for cultur.al industry in the new period.
出处
《经济论坛》
2019年第7期143-146,共4页
Economic Forum
基金
2017年度文化部文化艺术研究项目“陕北秧歌传承与保护的可持续发展研究”（17DH13）
关键词
文化产业
专项资金
绩效审计
Cultural industry
Special funds
Performance audit
