Research On The Role Of Government Special Audit In Promoting The High-Quality Development Of State-Owned Cultural Enterprises

As socialism with Chinese characteristics enters a new era,the most prominent feature is the transformation from high-speed to high-quality development.State-owned cultural enterprises are an important force in developing the cultural industry and building an advanced socialist culture.Their high-quality development is the requirement of The Times and the need of their own development.Starting from the development characteristics of state-owned cultural enterprises,this paper will conduct an in-depth analysis of the basis,influence mechanism and function path of government audit to explore the theoretical logic of its function.On this basis,combined with a specific case,the effect of government audit in practical application is analyzed.At the same time,this paper analyzes the factors influencing the government audit to promote the high-quality development of state-owned enterprises,and then gives the relevant policy suggestions,in order to improve the role of our government audit in promoting the high-quality development of state-owned enterprises to provide some useful reference.This paper explains the connotation of high-quality development of state-owned cultural enterprises,and constructs the evaluation index system of high-quality development of state-owned cultural enterprises.This paper analyzes the problems and risks existing in the development process of state-owned cultural enterprises from the perspectives of internal control,executive exercise,agency cost,investment behavior and so on,and discusses how the government audit can promote the high-quality development of state-owned cultural enterprises by acting on the root causes of these problems and risks.Through theoretical analysis and case study,this paper finds that,according to the function theory of "immune system" and the theory of public fiduciary responsibility,government audit can play its role of revealing,resisting and preventing by conducting financial revenue and expenditure audit and special audit on state-owned cultural enterprises,and combining it with economic responsibility audit.The audit and inspection of the management’s behavior,internal control,financial management,investment behavior,etc.,reduces the agency cost of enterprises,improves the internal management,standardizes the investment decision,and thus promotes the high-quality development of state-owned cultural enterprises.The possible contributions of this paper are as follows: first,in-depth analysis of development risk categories from each link in the operation and management activities of state-owned cultural enterprises.The research on risk prevention and control of the development of state-owned cultural enterprises has been refined and improved.Second,by giving the theory of fiduciary responsibility and the theory of immune system,this paper discusses the influence mechanism of government audit on the high-quality development of state-owned cultural enterprises,and then puts forward how government audit should achieve the above purpose theoretically by revealing,preventing and controlling the high-quality development of state-owned cultural enterprises.The third is to use the case analysis method,through the case analysis,to verify the impact of government audit on the high quality of state-owned cultural enterprises,to provide reference for the effective implementation of government audit to promote the high-quality development of state-owned cultural enterprises.The shortcomings of this paper are as follows: first,the evidence of a single case analysis is weak,and the conclusion based on a single case analysis cannot be fully extended to all state-owned enterprises;Second,due to the low degree of information disclosure,some data and materials cannot be obtained,and the accuracy of problem analysis in case studies is low.