影视文化产业发展与审计研究  

Development and Audit of Film and Television Culture Industry

作　　者：王璐[1] WANG Lu(School of Media,Xi’an Peihua University,Xi’an 710000,China)

机构地区：[1]西安培华学院传媒学院,陕西西安710000

出　　处：《榆林学院学报》2023年第3期89-92,共4页Journal of Yulin University

基　　金：西安市社会科学规划基金课题(WL29)。

摘　　要：随着我国经济的快速发展,我国影视行业也迅速发展壮大。与传统行业有所不同的是,影视行业具有高投入、高收益、高风险、回收期长的热点,这使得影视行业的审计工作存在一定的风险与挑战。本文以实践为论述基础,指出影视文化产业在发展中存在的审计风险与难点,并分析其中的原因,尝试提出一定的改善建议,旨在将审计风险降低至可接受的低水平,保证审计质量。With the rapid development ofeconomy,China’s film and television industry has also grown rapidly.Different from the traditional industry,the film and television industry has the characteristics of high investment,high income,high risk and long payback period,which makes the audit of the film and television industry have certain risks and challenges.Based on practice,this paper points out the audit risks and difficulties in the development of film and television culture industry,analyzes the reasons,and puts forward some improvement suggestions,aiming to reduce the audit risk to an acceptable low level and ensure the audit quality.

关 键 词：影视行业 审计风险 现代审计 

分 类 号：F239[经济管理—会计学]