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.
出处
《经济论坛》
2019年第5期149-152,共4页
Economic Forum
关键词
财政
现行知识产权
管理
绩效审计
Finance
Current intellectual property
Management
Performance audit
