The Internal Control Research Of China Telecommunication Enterprise Operration

The internal control is a tool and has been set up as a series of controlling functional rule, operation procedure and actions based on the enterprise operation requirement to accomplish the enterprise development strategic goal, enhance the enterprise economic efficiency, prevent and control the operation risk, standardize the enterprise different of operation process. The internal control management is one of the most important parts of the modern management, it is also an engine to drive the enterprise healthy development and it is also a core element of the modern enterprise management. With the hard marketing competition worldwide among the enterprises, the international market are very strict with the enterprise internal control, especially after the United States Congress issued the Sarbanes-Oxley Act(SOA), the SOA sets the very high behavior standard for the internal control for the listed company in the United States, it requires the listed company to add the enterprise internal control report content in the annual report, the management must be responsible for the establishment of the internal control and maintain the company internal control, they also must be responsible for giving the evaluation comment regarding the internal control validity, the out-of-control enterprise will be commented as a non-qualified one and will investigated to be a certain legal responsibility if needs. As a listed China telecom operation enterprise in the USA, in order to comply with the internal control frame of the COSO and the requirement of Sarbanes-Oxley Act, guarantees the validity of the internal control, it requires to speed up and improve the enterprise internal control to engage with the international market rule, enhances the enterprise own market competition strength. This article is based on the analysis of the domestic and foreign internal control background as well as the internal control correlation theory, according to the telecommunication operation enterprise internal control characteristic and the present situation, from Internal control aspects such as the internal environment, risk valuation, control activities, internal monitor, information and communication etc. to analyze the internal issues of the telecommunication operation enterprise internal control, and provides the reason analysis based on these certain aspects with accomplished and suitable solutions and actions of the internal control to the telecommunication operation enterprise. This makes the internal control of China telecommunication getting more scientific, reasonable and the standardized, it is also continuously enhanced the whole management level of the telecommunication operation enterprise and the enterprise the economic efficiency.