Research On Internal Control Evaluation Of X Newspaper Based On Goal Orientation

As an important propaganda medium,public newspapers bear the task of timely disseminating the sound of the party and government,as well as the major news of the industry and society.However,the development of the Internet and the increasing competition of newspaper in the new era serve as a business unit X newspapers facing a series of problems,such as sharp reduction in profits,more competitors,severe environment and so on.Appropriate development of internal control evaluation can make continuous evaluation on the internal control system,it can achieve efficient use of the guarantee fund of X newspaperand various resources,and improve the guidance of public opinion.Therefore,it is a rational choice for X newspaper to strengthen the internal control construction and improve the evaluation system.In the past,the research on internal control evaluation mainly focuses on the college hospital and seldom relates with business unit,for example,party newspapers.Based on the guidance of the principal-agent and the internal control theory,this paper adopts the method of analytic hierarchy process and fuzzy comprehensive evaluation to study the internal control evaluation of X newspaper.The research indicates that the goal oriented internal control evaluation method is equally effective for enterprises and institutions.The internal control implementation of X newspaper is more effective and there is space to goahead.It constructs the system of evaluation index from five objectives,such as,public service efficiency,prevention of fraud,financial information integrity,the use of asset effectively and legality.Based on the systematic research of the internal control evaluation of X newspaper,it concludes that the internal control evaluation system can promote the improvement of financial management efficiency of institutions.We will actively seek the reform of the newspaper supply side,promote the transformation and upgrade the newspaper industry through the establishment of new business mode with the Internet.We should confirmed to the principle of public welfare and the benefits.The research process and result have certain reference significance for the improvement of internal control and implementation.