A Study On Scheme Design Of The Internal Control System Construction Of XX Publishing Corporation Limited

The study of internal control in our country is highly affected by the west,although from national level to the enterprise internal control to establish very seriously,but there are still many in enterprise internal control research gap,on many aspects of internal control are not getting the consistency of business managers generally agree.About the establishment of the specific internal control also need to factor in practice constantly improve under the new situation,and further enrich the theory of internal control through practice,especially for development time is not long financial internal control system construction and optimization of press and publication industry is particularly urgent.This paper mainly studied the internal control system of XX Publishing & Media Group.According to 'The Basic Norms Of Internal Control and Supporting Guidelines for Enterprise Internal Control,Comparing with the internal control exists,it attempted to analyze the main design and implementation problems of this enterprise.It also put forward an improved construction scheme which five factors of the COSO report was taken as the main control points: internal control environment,risk analysis,internal control activities,information and communication,supervision.Internal Control has always been an important management process,and it is also the basic and guarantee method to management an enterprise effectively.Currently,XX Publishing & Media Group has entered a critical development period,and the existing internal controls still have many weakness and risks,which is an urgent need for the improvement of internal control elements that already exist.The significance of this study is the case analysis and problem solving,at the same time this study is a certain practical significance for XX Publishing & Media Group to establishing an improving internal control systems.