Research On The Internal Control Of Fixed Assets Management Of XX Broadcasting System

As an important part of the cultural industry,radio and television industry has turned out to be thriving and prosperous since the reform and opening.As the dominating media,radio and television media acts as a mouthpiece.Futher more,it also begins to focus on the development of economic efficiency,exploring the correct way of marketization and industrialization.More and more local broadcasting systems have gradually developed into comprehensive media groups,with "enterprising management,marketing operation and industrialization development" becoming the inner demand of the development.As we all know,Fixed assets is the competitiveness of all enterprises as an important part of reserve asset.Therefore,improved and advanced fixed assets management is in urgent need not only to satisfy the business needs of daily production and operation,but also to meet the needs of enterprises in case of adapting to market competition.Radio and television industry plays as a special one.Since fixed assets of television and radio has the characteristics of large investment,fast updating and difficult management work,it plays a very significant role in the operation and development of broadcasting enterprises.XX broadcasting system is a comprehensive modern media group,majoring in television,radio,newspapers and so on,which has been accelerating the pace of developing new media industry and cultural industry.In face of increasingly fierce competition among the relative marketing field,XX broadcasting system has no choice but to promote institutional innovation,establish and improve the management system and operation system that match the laws of media development and marketing competition,and strive to accomplish the transformation from traditional institution management to modern enterprise management.Today,the rapid development of new media has put a huge impact on traditional media.Traditional radio and television enterprises are facing serious challenges,therefore,XX broadcasting system has an urgent need for innovation.In order to maintain market share,XX broadcasting system need to put new programs,new platforms and new systems on the line.And these Innovation activities are related to the management of a large number of fixed assets.In this case,fixed assets management acts as one significant part of the modern enterprise management.To put it in another word,only by establishing and improving the internal control system of fixed assets,can the group improve the level of modern management,so as the value of total fixed assets preserved and increased.This paper firstly combed the relevant research literature at home and abroad,with fixed assets of XX broadcasting system as the research object,using theoretical analysis,deductive analysis and case analysis.This paper introduced the general situation of the fixed assets of XX broadcasting system,and explained the particularity of the fixed assets of XX broadcasting system in detail.Comprehensive analysis of the fixed assets management rules and various business management processes of XX broadcasting system has been made to research and analyse the internal control of fixed assets of XX broadcasting system.In addition,taking into consideration the relevant content of the COSO(The committee of Sponsoring Organizationgs of the Treadway Commission)internal control framework,"basic norms of internal control" and "supporting internal control guidelines" and "internal control of administrative institutions(Draft)",the paper analysed whether the problems exist in the control environment,risk assessment,control activities,information and communication and supervision of internal control of fixed assets when it was established and carried out.Last but not the least,according to the problems of internal control of fixed assets in XX broadcasting system,we are required to put forward several suggestions to help improve the internal control environment,strengthen risk management of fixed assets,standardize the internal control activities,implement the information management of fixed assets and better the internal control and supervision mechanism of fixed assets.In this study,we established and improved the internal control system of fixed assets of XX broadcasting system,and comprehensively regulated and enhanced the management of fixed assets.At the same time it helped to set a good example for other radio and television enterprises to strengthen the management of fixed assets,improve the internal control of fixed assets.During the process of writing this paper,my research and analysis of fixed assets management institution of XX broadcasting system was out of very precise and appropriate in case that my research ability was relatively limited In addition,I consider myself far from deep research of the COSO internal control framework.At the same time,the broadcasting industry had its own characteristic.Under such circumstances,there were some problems when searching for the information related to internal control of fixed assets,especially the lack of adequate empirical test and first-hand data on some key procedures of control implementation.Although suggestions on how to improve the internal control management of fixed assets was put forward in this paper,I was unable to deeply study how to put the constructions of the intelligent information platform into reality.What's more,there was not enough analysis of the management of fixed assets in the field of technical level.To say it in other words,how to realize the combination of fixed assets management and advanced management ideas and technology was expected to be further researched.Also,this is what I had to do my utmost to better it in the days to come.