新时代加强影视文化产业审计监督的路径探析  

Exploring the Path of Strengthening Audit Supervision in the Film and Television Culture Industry in the New Era

作　　者：王维[1] WANG Wei

机构地区：[1]中共成都市委党校文化建设教研部,四川成都610110

出　　处：《成都行政学院学报》2024年第2期80-87,119,共9页Journal of Chengdu Administration Institute

基　　金：国家社科基金西部项目“讲好新时代中国人权故事的国际传播策略研究”(22XKS014)的阶段性成果。

摘　　要：影视文化产业是大众高品质精神文化生活重要的内容提供者,也是促进社会发展的精神动力。近年来,我国影视文化产业迅速发展壮大,加强对影视文化产业审计监督,一方面能够使审计监督的职能与作用充分发挥出来;另一方面能够全面激活影视产业行业发展动力,精准化解行业风险,有序重构行业生态。当前,面对影视文化产业审计制度尚不完善、审计核算流程复杂、审计方法落后、审计指标不够精准、审计人员专业性不强等问题,应当进一步完善制度建设,强化流程管理,更新方法理念,优化指标选取,创新人才培养,推动文化产业转化为经济社会发展的强大力量。The film and television culture industry is an important provider of high-quality intellectual and cultural lives for the public,as well as motivation for promoting social development.In recent years,China's film and television culture industry has rapidly developed.Strengthening the audit supervision of the film and television culture industry can not only fully exert the function and role of audit supervision,but also fully activate the development momentum of the film and television industry,accurately resolve industry risks,and orderly reconstruct the industry ecology.At present,facing the problems of incomplete audit system,complex audit accounting process,outdated audit methods,imprecise audit indicators,and weak professionalism of auditors in the film and television culture industry,it is necessary to further improve institutions,strengthen process management,update methods and concepts,optimize indicator selection,innovate talent cultivation,and promote the transformation of the cultural industry into a powerful force for economic and social development.

关 键 词：新时代 影视文化产业 审计监督 

分 类 号：G124[文化科学] F812.2[经济管理—财政学]