Research On Improvement Internal Control Evaluation Of Hunan Branch Of China Unicom

The internal control is by the board of supervisors,manager of the board of directors of the company and the implementation of all the staff,according to the legal compliance of business management,asset security,financial reports and related information is true and complete,and imp rove operational efficiency and effectiveness,promote the enterprise development strategy,in order to achieve control objectives provide reasonable assurance.In recent years,in the background of the frequent occurrence of all kinds of risk events at home and abroad,Chinese enterprises have paid more and more attention to strengthening internal control.People realize that the internal control system plays an indispensable role.It is an important measure to comprehensively improve the management level and an important arrangement for enterprises to deal wit h the crisis.The research object of this paper is the choice of Hunan Unicom,Hunan Unicom,China Unicom(China Chinese is the only one in New York,Hongkong,Shanghai,at the same time the three listed state-owned telecom companies,with global mobile broadband communication network,for many years selected "world 500")branch in Hunan province.Hunan Unicom has been in the forefront of all aspects of development,construction and operation for many years.Starting from the background significance of internal control evaluation carried out by group enterprises,this paper reviews the guiding significance of contract theory,risk theory,control theory and system theory to the evaluation of internal control of enterprises.Then from the ERM framework of COS O,show the current situation of Hunan Unicom internal control and evaluation system and shortcomings,such as: internal environment evaluation difficult,system construction is not unified,the evaluation standard is difficult to grasp,risk identificatio n form,no project management evaluation.Analysis of the causes,combined with the concrete practice of the industry benchmark for enterprise reengineering,Hunan Unicom's internal control evaluation system,to clear the Hunan Unicom internal control eval uation purpose and scope,evaluation criteria,evaluation procedure and method,combined with Hunan Unicom,will adjust the rating index system framework for business process,the cash cost control and capital expenditure control,financial reporting and c ontrol environment in five dimensions,for each dimension the index connotation accordingly,through the summary of the quantitative evaluation results of each index value,so that the overall evaluation of the effectiveness of internal control.It is proposed to strengthen the management of Hunan Unicom's authority,formulate plans for effective implementation of the internal control evaluation system,improve the talent system,lay the foundation for human resources development,and select the sample units to predict the effect.Finally come to the conclusion that if an enterprise is the pursuit of sustainable development and continuous growth must be a competitive and effective system of internal control of the enterprise,while only established the internal control of scientific and reasonable evaluation system to internal control of enterprise obtains the objective and fair conclusion,the implementation of management closed loop,continuous improvement.