Research On Internal Control Of Film And Television Enterprises

In the “13th Five-Year Plan” national strategic emerging industry development plan,it advocates to vigorously build a new modern industrial system,and for the first time put forward a new concept of “digital creative industry”.The purpose of developing the digital creative industry is to promote economic transformation and upgrading,which also has an important impact on the transformation,upgrading and rapid development of the cultural industry.As part of the cultural industry,the film and television industry occupies an important position in the process of promoting the development of cultural industries.Although the film and television investment market has higher returns,there are relatively more risks.The development of the film and television investment market is not only affected by the nature of film and television production and the risk of broadcasting and television policies,but also affected by piracy factors,film and television works review system,market system reform and other factors.Therefore,film and television enterprises may obtain higher economic returns,and may also There will be situations where all investments cannot be recycled.Therefore,in the process of film and television business management,the role played by the internal control system is very important.Through the construction and improvement of the internal control system of film and television enterprises,not only can the public value of the enterprise be effectively improved,but also the needs of the public can be effectively met.This explains the allocation and optimization of various resources within the enterprise and the social benefits of the enterprise.And the improvement of economic benefits have an important impact.Based on the theory of internal control at home and abroad,this paper will firstly analyze the theoretical content of the film industry and internal control.Secondly,based on the actual situation,take the listed film and television company Huanrui Century as an example to control its internal control.The environment is comprehensively analyzed.At the same time,the actual situation of internal control is analyzed from different stages of the film and television business,and the business process analysis of the specific processes of the internal control of the case enterprises involved in the film and television business is carried out.It summarizes the problems existing in the internal control process of the case enterprises and the corresponding reasons,and proposes targeted improvement suggestions,so that the internal control system of the enterprise can be effectively improved.The research results show that: to improve the internal control of film and television enterprises,we must optimize the internal control environment;second,we must improve the risk assessment mechanism;third,we must improve the management of control activities;fourth,we must strengthen information transmission and communication;and fifth,we must strengthen internal supervision.In addition,the innovation of this paper mainly lies in the research not only related to the control environment of film and television enterprises and the different stages of film and television business,but also the specific and comprehensive analysis of the internal control of enterprises.However,because the film and television business has a very complex nature,it can only select key aspects for analysis.Therefore,the research of internal control has certain deficiencies.