| In recent years, communications enterprise market competition becomes increasingly fierce, especially after the telecom enterprise restructuring in 2008, the Chinese telecommunication market formed a"separation of the three kingdoms"pattern, the three operators, China Telecom, China Mobile, China Unicom, have become the whole business communications enterprises, competition into the incandescent state, the Chinese telecommunication industry is facing unprecedented test, should also constantly thinking about how to expand the business to seek long-term stable development when standing against market pressure. The perfecting of financial internal control system can reduce and avoid the operating risk for an enterprise, and to meet the market demand in the enterprise environment for the larger development space, so now it is particularly important that how to effectively implement the system of financial internal control to our country's communications enterprise.This paper is based on the above situation, from the theory of COSO model, according to the actual situation of the Chinese telecommunication enterprise, analyzes inner financial control problems, and on this basis, the five elements of COSO model as theoretical framework, reconstructs the financial internal control system for our country's communications enterprise, then summarizes some difficulties faced, and puts forward the corresponding countermeasures, after that takes China telecom for example, further explores the existing problems of Chinese telecommunication enterprise in the concrete practice and gives the solutions to provide some reference.The main innovation of this paper is the reconstruction of the financial internal control system of Chinese telecommunication enterprise in the new restructuring situation, and introduces the COSO theory model to the system. Hope this paper can provide some reference for communications enterprise and other industries when constructing a financial internal control system. |
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