T Digital Publishing Company Intangible Assets Internal Control Improvement Research

Digital publishing as a knowledge-intensive enterprises,is based on computer technology,communication technology,network technology,streaming media technology,storage technology,display technology and other high and new technology,on the basis of fusion and transcend the traditional publishing content and developed emerging publishing industry.Its development is an effective internal control management to need to rely on intangible assets can be realized.The formation of the enterprises in the production and operation of digital products will be intangible assets,how to protect and make good use of these intangible assets,for the development of digital publishing enterprises and even the entire digital publishing industry is crucial.T digital publishing company of intangible assets is available software and network domain name,published franchise,copyright,patent right for design,etc.,in the management of intangible assets,there will be a review is not rigorous in infringement of intangible assets purchased by digital products,information protection is not perfect lead to loss of intangible assets,intangible assets when transfer digital products or consumer digital product stolen personal risk,such as the internal control system can effectively identify the key risks and take corresponding control measures.So establish good intangible assets internal control system is conducive to T identify risk management of digital publishing enterprises,so as to reduce the loss of intangible assets.T digital publishing company of intangible assets is the focus of the internal control to carry out the copyright control,the copyright is the intangible assets of the enterprise mainly,to implement the digital copyright material procurement audit in the production process,production of copyright control,to prevent the risk of external hackers steal digital products copyright control as well as to the third party platform.Using fuzzy comprehensive evaluation method to evaluate T digital publishing company of intangible assets of the internal control environment,risk assessment,control activities,information and communication,and the effectiveness of the internal supervision and the five elements of internal control,found that the lack of ideal lack of internal control environment,risk assessment,control activities execution is not perfect,imperfect information security protection and internal control supervision weakening.To solve above problems,in this paper,a digital publishing company of intangible assets on the five elements of internal control system is improved,thus provide some theoretical basis for internal control construction of intangible assets.Hope that through this article research T digital publishing company intangible assets internal control problems and put forward the improvement scheme,can for the general digital publishing enterprises in the construction of internal control to provide the reference value.