A Study On Internal Contol Of Business Activities In Telecom Operators In China

In the past few years, with the development of world economy and the market competition getting fierce, the role of enterprise internal control is gradually being emphasized. The Sarbanes Oxley Act enacted by America in 2002 formulated even stricter standard, which enables the internal control to achieve a new high-level.From the end of 1990s, telecom operators in China bagan to list on overseas stock market one after the other. As the international capital market and the investors abroad attach more importance to the internal control of list company, it is urgently demanded for telecom operators in China to establish and improve the internal control system, thus avoid the market risk and raise their international competition power.The thesis starts from the evolution of internal control, based on the design steps of internal control, combining the economic and operation characteristics of telecom operators, makes an analysis on the industrial characteristics of establishing internal control in china's telecom operators, then discusses the internal control of business activities of them.The thesis consists of 5 chapters.Chapter 1 is an overview of internal control. It reviews the four various stages of the internal control theory and explains basic internal control concepts.Chapter 2 is a general analysis on the current conditions of internal control in china's enterprises. It briefly introduces the internal control polices and procedures in our country, analyzes and lists the main problems of internal control in china's enterprises, then put forward some implementation measures against the problems.Chapter 3 elaborates the general principles of internal control design.