摘要
阐述了少数民族体育文化传承的传统和现代路径,并从科研机构、法律法规、社会大众、政府保护四个层面分析了少数民族体育文化传承存在的风险。据此提出以下审计策略:严格按程序推进审计工作,合理设计和实施审计程序,确定科学的专项资金绩效审计实施程序,全面提升审计人员的综合素质。
The paper expounds the tradition and modern path of the inheritance of minority sports culture and analyzes the risks existing in the inheritance of minority sports culture from four aspects,i.e.,scientific research institutions,laws and regulations,the general public and the protection of the government.The following audit strategies are put forward,i.e.,strictly according to the procedures to promote the audit work,it is necessary to conduct reasonable design and implementation of audit procedures,determine scientific special funds performance audit implementation procedures and improve the overall quality of auditors in an all-round way.
作者
刘莹
LIU Ying;Xinyang Normal College(Xinyang Normal College,Xinyang 464000,China)
出处
《体育成人教育学刊》
2019年第2期64-65,91,共3页
Journal of Sports Adult Education
基金
国家社会科学基金重点项目(17ATY011)
关键词
体育文化
少数民族
文化传承
审计策略
风险管理
sports culture
ethnic minorities
cultural inheritance
audit strategy
risk management
