| Building a strong socialist culture is one of our current strategies.As the core of cultural industry,the film and television industry is gradually entering the fast track of development under the full support of national policies and the boost of social capital.At the same time,the cost of producing films and television programs has soared,and it is time to pay more attention to them.However,there are few studies on the internal control of film and television companies’ costs and expenses at the present stage.Therefore,it is necessary to study the internal control of film and television companies’ costs and expenses.The research work of this paper includes the following aspects: first of all,through systematic review of internal control and cost and expense related literature,this paper systematically and comprehensively summarizes the theory of cost and expense internal control,and summarizes the current theoretical and practical research status in the field of cost and expense internal control at home and abroad;Secondly,on the basis of the above work,combined with the particularity of the film and television industry,summarized the characteristics of China’s film and television industry and the current situation of internal control of costs and expenses;Finally,taking C film and television company as an example,this paper analyzes the existing practical problems and causes of internal control of costs and expenses from the perspective of COSO’s five elements of internal control,and puts forward some targeted Suggestions for optimization and improvement.This paper argues that the internal control of upgrade costs should be optimized from the four stages of project investment and financing,preliminary preparation,shooting and production,publicity and distribution of film and television companies.The specific Suggestions are as follows:Then,establish and improve the security management system,create a good internal control environment;Finally,formulate scientific and reasonable,and concrete control methods,such as carrying out the rotation,incompatible positions separated system,introducing the internal control index,spread risk investment,establishment and the implementation of the budget,strengthen the budget implementation assessment,introduced the SAP information management system and strengthen communication,attaches great importance to the internal audit supervision function,etc. |
