Internal Control Analysis And Improvement On Capital Investment Of Hunan Cable TV Network Enterprise

In social production nowadays, internal control plays a vital important role insuccessful enterprise management as a self-tuning and self-constraining mechanism ofproduction activities. As we know that the cornerstone of enterprise investment is ahealthy and active internal control mechanism. The investigated Hunan Cable TVNetwork Enterprise (HCTV) has achieved some achievements in the internal controlof investment, but an internal control system has not been set up so far. As a result,many network investments were no so successful as expected.The thesis first introduces the theory evolution of investment and internal control,emphasizing the objective, principle, content and procedure of investment internalcontrol. Then, the current status and problems of investment internal control isanalyzed for HCTV. According to "Basic Specifications of Internal Control", thethesis proposes to solve the HCTV’s existing internal control problems from such fiveaspects as internal control environment, internal control risk evaluation andmanagement, investment control activity, information exchange and investmentsupervise and review.