The Research Of Internal Financial Control Of Newspaper Corporation

Since may, 1996, our country the first newspaper group- Guangzhou daily press group was founded, China’s newspaper raised collectivization "grouping" heat, because of the party-government system newspapers originally inherent and reorganization administrative power intervention, coupled with the newspaper group leaders frequent economic cases, China’s newspaper group accounting internal control system not sound begins to be more and more attention.This article from the history of the development of China’s newspaper group, analyzes the background of the nature and characteristics on the development of China’s newspaper group, raises the accounting internal control management problems and requirements, and with S newspaper group as an example, this paper proposes accounting internal control method system establishment and the importance of internal control environment shape.Our newspaper group has more than ten years, but business, due to the newspaper group organization structure and corporate governance structure and imperfect; Market risk awareness is not strong; Business information, evaluation system is not fluent; Performance evaluation mechanism factors, accounting internal control measures implementation effect are always unsatisfactory, academia and more of a focus on new media strategy of the press is discussed, ignored management control factors. Therefore, the authors hope from accounting internal control perspective, economic efficiency and to the management, for the health of China’s newspaper group expands explore a suitable for own characteristic development way.The basic framework is as follows:The first part : the introduction section of the article. Clarify this paper expatiates the background and significance, literature review on both at home and abroad, analyzes the related theory of internal control, puts forward the thoughts and methods.The second part : the second chapter and the third chapter. In the second chapter basically on the internal control, puts forward the theoretical foil internal control method system construction and key control environmental security role. This paper the third chapter in S newspaper group for example comparison analysis theory demands, find out the S newspaper group accounting internal control problems and insufficiency.The third part : the chapter four and chapter five. With an S newspaper group as an accounting internal control method system construction, specific methods are: perfect organizational structure and corporate governance structure; Unified financial system, establish settlement center; Carry out financial personnel accreditation; Establish a comprehensive budget management system; Formed an independent board of supervisors, perfect the internal audit; Comprehensive business risk, perfecting evaluation mechanism. Among them, the performance evaluation part, introducing EVA data model, quantitatively analyzed.