Reasearch On Optimization Of Internal Control System Of Hunan TV & Broadcast Intermedia Company

With the deepening of the reform of Chinese culture, the rise of new media economy, and the increasing trend of internationalization, cross-border mergers and acquisitions, restructuring, transformation have become the new norm of the media industry. Traditional media companies are facing tremendous pressure of competition and the operational risk. From a certain extent, the media industry is the competition of its risk control ability of competition. Internal control is one of the core issues in enterprise risk management. In this paper, through design and improvement of the internal control system of Hunan TV & Broadcast Intermedia company, it tries to explore the establishment of a systematic, process oriented and risk oriented internal control system.In this paper, through the analysis of Hunan TV & Broadcast Intermedia company internal control status and problems, it analyzes the reasons, sets up internal control optimization leading group, and takes "the overall design, implement step by step" strategy to carry out a comprehensive internal control system optimization. All the processes of corporate are divided into four categories:corporate governance, management, resource support and the exclusive domain. By using the strategy risk assessment, through survey interviews and testing and other ways,the risk matrix and risk list of Hunan TV & Broadcast Intermedia company is established, and the administrable key control activities of matrix is also formed. And on this basis the evaluation criteria and the system of internal control system and internal control management mechanism is established,also the systematic internal management system,focus on problems and defects of the discovery, screening, rectification and perfect,which enhance the company's risk management ability and greatly support the strategy transformation.of Hunan TV & Broadcast Intermedia Company.Of course, the implementation of internal control system will meet some obstacles. This paper proposes some measures and guarantee of the implementation of the internal control system, including the organizational guarantee, institutional guarantee, guarantee of audit,the implementation of security and information security,which is as far as possible to reduce the negative impact of the implementation of the internal control system,and steadily push forward the internal control system and internal control management planning.The achievements in scientific research of this thesis have high referential value for traditional cultural corporates.It can help this kind of corporates to design more stimulated internal control system.