Study On The System Of The Risk-oriented Internal Control In Publishing Companies

After decades of development and evolution, as the main targets of guarantee efficiency, reports accurately, management compliance, internal control gradually formed a set of nearly complete system. However, nowadays, under the background of globalization and information, the external environment of enterprises has become much more complex and uncertain, enterprise risk management becomes more important. Especially since 2000 a series of enterprise fraud and failure incidents had happened, people pay more attention on enterprise risk management. In 2004, the COSO committee promulgated the《Enterprise Risk Management-Integrated Framework》. This essentially broke through the previously internal control concepts. It inspects the risks of enterprise from a wider,more comprehensive and more directly view, all about of enterprise's long-term goal and sustainable development. Enterprise must strengthen risk awareness and manage risk more actively. Risk-oriented internal control just based on this background. It is a modern internal control mode. It pays more attention to the effectiveness of the enterprise risk management mechanism and the sanity of the corporate governance structure, not just on the traditional internal control. There will be an inevitable trend that risk management and internal control mix together in the enterprise management operation practice.Publishing is the traditional type of operation in cultural industry. In China's current environment, there are both opportunities and challenges to publishing industry. On the one hand, as the cultural industry's development is entering the "golden period", publishing companies are developing rapidly. A lot of companies has changed the management mode and come into the market. On the other hand, the challenge of globalization,digital and marketization, the introduction of foreign publishing companies, like all of this made the market competition of publishing companies crazy. The publishing enterprise's risks are also rising dramatically. Yet before this, publishing enterprises were institutional organization,state funding, not fully facing market and the competitive environment of them loosely. In addition, a single publishing unit is a very small scale and personnel post limited. It did not pay attention to business risks, not even the internal control construction. But nowadays, publishing enterprises have become the market's main body, independent operation, financial self-sufficiency, facing the above opportunities and challenges, the survival and development of enterprises, becoming the primary issue. In order to survive and develop preferably and competition invincible, publishing companies need to establish a modernized internal control system. Therefore, deepening the research of internal control and establishing a set of scientific, applicable risk-oriented internal control system to the publishing company seems strong practical significance. This paper just creats based on it.This article is divided into six parts. The first part, mainly introduces the background and realistic significance of the paper,The related literature at home and abroad,the research ideas, research methods and innovations. The second part, expounds the basic theory, including the relevant internal control definition, internal control development, the enterprise risk management theory, the relationship between internal controland the enterprise risk management. The third part, about the publishing enterprises' related overview. Describes the related concepts of publishing enterprises, enterprise development situation and current situation of internal control, finally the necessity of constructing publishing enterprises' risk-oriented internal control system. The fourth part, under the guidance of the foregoing theory, constructing risk-oriented internal control framework system, including constructing principle, system itself containing content and its implementation steps, security measures. The fifth part, case analysis, selecting times publication medium Co., LTD as an example, the analysis is according to risk-oriented internal control system. The sixth part, research conclusion, research limitation and prospect.The characteristic and innovation of this paper is appling the risk-oriented internal control theory in the publishing industry. As the guidance of risk, we construct the publishing enterprises internal control framework system, in order to realize the development goal of publishing company.