Study On Internal Control Of Telecom Enterprises Revenue Assurance System

With China’s telecom industry from growing fast transition to the saturation stage, telecommunication market growing more and more open, fierce competition increasing, the telecom operators transition from extensive management to fine management. In this situation, to reduce the loss of operating income has become an important way to enhance the telecom company revenue. Academic research of enterprise internal control system originated in foreign countries, after years of domestic scholars efforts, Chinese internal control environment has made some progress. In terms of China’s telecom enterprises, how to implement the construction of internal control is real problem. During the industrial restructuring, the telecommunications enterprises to establish and perfect the internal control system of income security is an inevitable choice to enhance corporate value.This study mainly uses the literature research and case research, study on XX Mobile, through research its income security system and internal control, analysis of the company’s the reasons that cause revenue loss, and then make a suggestion to improve XX mobile income security system.Analyze the reasons for the loss of revenue, there are three aspects reasons in XX Mobile, they are company data quality problems, business processes and core systems. Including:data synchronization inconsistent between systems, resulting in less service charges income; out of service more than three months of users do not clean up number in systems; some users of GPRS traffic capping policy failure; system processing functions need to be improved; GPRS traffic no detail records, improper chargeback lead to the loss of revenue, etc.Combine with theories, this paper starting from five elements of internal control that the "basic norms" prescribed, optimized income guarantee system internal control of XX Mobile. This paper will focus on eight aspects of operating revenue management: product management, business acceptance, open the business to use, charging and billing, sales receivables, statistical analysis, inside and outside the settlement, financial recorded. Innovation its income security system internal control system construction, thus reducing the loss of business income, effectively enhance the competitiveness of enterprises. Finally, according to the study draw conclusions, pointing out shortcomings of this paper and put forward research prospects.