现行知识产权管理财政支出评估与审计
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摘要
现行知识产权管理支出审计是建立在国家现行知识产权管理的相关法律法规基础上的,使用资金管理是否合规以及是否进行过有效的调查和分析,都要通过相关的绩效审计研究取得结果。对现行知识产权绩效的财政支出审计是对现行知识产权管理手段的监督和管理。文章从审计主体、审计目标、框架体系和审计方法四个方面,对其提出了财政支出绩效审计的现行知识产权管理方法。
The current intellectual property management expenditure audit is based on the relevant laws and regulations of the country's current intellectual property management, whether to use the fund management compliance and whether it has conducted an effective investigation and analysis, the results must be obtained through relevant performance audit research. The audit of fiscal expenditure on current intellectual property performances is the supervision and management of the current intellectual property management methods. This paper proposes the current intellectual property management method of financial expenditure performance audit from four aspects of audit subjects, audit targets, its framework system and audit methods.
The current intellectual property management expenditure audit is based on the relevant laws and regulations of the country's current intellectual property management, whether to use the fund management compliance and whether it has conducted an effective investigation and analysis, the results must be obtained through relevant performance audit research. The audit of fiscal expenditure on current intellectual property performances is the supervision and management of the current intellectual property management methods. This paper proposes the current intellectual property management method of financial expenditure performance audit from four aspects of audit subjects, audit targets, its framework system and audit methods.
引文
[1]天津市审计局课题组,王志铭,张继勋.政府部门预算项目支出绩效审计研究[J].中国审计,2007,(24).
[2]张萌,孔刘柳.政府公共卫生支出绩效审计问题研究[J].财会通讯(学术版),2008,(02).
[3]张飞.审计制度在重大经济活动知识产权审议制度中的探讨[J].法制博览(中旬刊),2012,(08).
[4]陈晶璞,闫丽莎.基本公共服务财政支出绩效评价体系研究[J].燕山大学学报(哲学社会科学版),2011,(03).
[5]郭茂.公共支出绩效管理的国际比较及对我国财政体制改革的借鉴[J].行政事业资产与财务,2010,(01).
[6]财政部预算司.加强财政支出管理,提高财政资金使用效益——《财政支出绩效评价管理暂行办法》解读[J].中国财政,2009,(21).
[2]张萌,孔刘柳.政府公共卫生支出绩效审计问题研究[J].财会通讯(学术版),2008,(02).
[3]张飞.审计制度在重大经济活动知识产权审议制度中的探讨[J].法制博览(中旬刊),2012,(08).
[4]陈晶璞,闫丽莎.基本公共服务财政支出绩效评价体系研究[J].燕山大学学报(哲学社会科学版),2011,(03).
[5]郭茂.公共支出绩效管理的国际比较及对我国财政体制改革的借鉴[J].行政事业资产与财务,2010,(01).
[6]财政部预算司.加强财政支出管理,提高财政资金使用效益——《财政支出绩效评价管理暂行办法》解读[J].中国财政,2009,(21).