A Publishing Media Co Ltd Internal Control Research

The internal control is an old and young, said it, because of the internal control of the ancient history of human history long almost, Say it is young, the study on this subject has been explored.In recent years, some famous enterprises both at home and abroad and overseas successively scandals came out like American enron and worldcom, at societe generale collapse.The ZhengBaiWen, such as domestic YinAnXia and cao (Singapore) company went bankrupt event and shocking events throughout the world, explore the agitation of enterprise internal control.Also promotes the theoretical system of internal control and gradually improve.These once brilliant enterprise, is a building collapsed, and pitched in surface, each enterprise have different reasons, or for money problems, or by decision error, etc, but ultimately cause, is known as the modern enterprise "stabilizer" of steady development in the internal control system of enterprise, become empty.Through analyzing the failure enterprise case review, people gradually realized that "there is strong, are controlled, without control is disorderly" the truth, successful enterprise internal control and effective due to expansion, And internal failure will make the enterprise bankruptcy, even suffered a great loss.Establishing and perfecting the enterprise internal control, has become the theory and practice of the topic.All through the establishment of internal control legislation will not as capital market entry pass.China will also as the enterprise internal control is one of the important conditions of the IPO.A publishing media Co., LTD in the propaganda department and the general administration of press and publication after approval issued for listed enterprise internal management and external supervision of dual demand of internal control system, A design.From A publishing media Co., ltd., the existent problems of the internal control of A publishing media Co., ltd., the internal control system of the construction of research.This thesis is to follow the overall thinking order one question: theory by analyzing problems to solve the problem.Based on case analysis, inductive analysis and other methods, the construction of internal control system is studied.This paper analyzed the publishing media Co., LTD of internal control research background and significance of the research.Both of the enterprise internal management and external supervision of double needs, establish and perfect the internal control system of enterprise, it is imperative to have, Next to the internal control theory, A simple introduction to A publishing media Co., ltd., perfect the internal control system design and theoretical basis.This part of the internal control of the revolution is the internal control of gestation period - internal contain, internal control development period - the internal accounting control and management control, internal control perfecting internal control structure, the period - internal control of the mature period - internal control framework, then put forward the concept of internal control theory, and the internal control concept further reading, internal control is a process, the internal control of human factors and internal control is a reasonable assurance rather than absolute guarantee, the internal control to achieve goals.Then introduces the internal control environment of control, risk assessment, information and communication and control activities, supervision and five elements.Emphasizes the internal control three goals in five elements are inseparable, the goal is to achieve the specific objectives, and five elements is to realize the goal of specific qualifications, the five elements each applies to control target, the mutual relationship.Secondly, in A publication medium Co., ltd., internal control problems are analyzed.The first part of overall situation is analyzed, A publishing media Co., LTD department and company "lack of uniform fragmented" internal control system.The analysis A publishing media Co., ltd., the internal control system of the five elements is controlled environment, risk assessment, control activities, information and communication, the supervision of defects.Finally, A publication of the media Co., LTD mainly trade circulation of internal control problems are analyzed, including: sales and payment cycle status quo and problems of the internal control, purchasing and production and payment cycle of internal control status and existing problems, the physical assets of internal control status and existing problems, the monetary capital circulation problems and consolidated accounting statement compiling the problems existing in the above-mentioned problems, there has become the publishing media stock Co., LTD of IPO obstacles.Again, analyzed the publishing media Co., LTD of internal control design principles, requirements and steps.A publishing media Co., LTD of internal control design follows the principle of legality, internal contain cost benefit principle, principle, comprehensive and systematic principle, principle of informatization and effectiveness.A publishing media Co., LTD of internal control design requirements are as follows: to conform to the actual situation, the enterprise shall conform to the standards, and satisfy the demands timeliness, foresight, flexible and flexibility.A publishing media Co., LTD of internal control design steps: the first step for A publishing media Co., ltd., internal structure and external environment thorough investigation.The second step determine control goals.The third step integration enterprise business flow.Fourth step recognition control links.Fifth step control measures and implementation control activities.Step 6 inspection.Thirdly, A publication medium Co., ltd., implementation and evaluation of the internal control is analyzed.From the control of environment, risk assessment, control activities, information and communication, supervise the implementation of five elements of internal control evaluation.The important trading and circulation of internal control implementation and evaluation is analyzed.Finally, the author put forward the construction of internal control of internal control of construction should be comprehensive and regular, pertinence, internal control of construction should be changes with time of several Suggestions.Put forward the research of Chinese internal control.This article fully implement integrating theory with practice, and puts forward the principle of construction and improvement of the internal control system of enterprise in China, in order to methods and ideas to our country enterprise internal control system construction practice plays a certain reference and promoting role.Particular case of the internal control of construction for a comprehensive domestic publication medium enterprise internal control with reference to the construction of more.