Case Study On Internal Control Of Publishing Business Of H Publishing House Co.,Ltd

Publications are not general commodities,but have the particularity of both spiritual and material products.The quality and quantity of publications directly reflect and affect the development level of China’s economy,politics,culture and education.As a producer of publications,publishing houses have also maintained the particularity of their identity of "enterprise management and the nature of public institutions" for a long time.With the deepening of the reform of publishing units,publishing houses have basically completed the corporate restructuring and established limited companies and publishing media groups.In the face of the rapidly changing environment,the original operation and management model is difficult to face the impact of marketization,the old internal management function division is not clear,the budget management is missing,the system construction is flawed,and the supervision effect is limited,which makes it difficult for the publishing house to develop in economic and social benefits.It is necessary to establish a set of internal control system for publishing business with the characteristics of the publishing industry,Improve enterprise management level and risk prevention and control ability.The construction and implementation of internal control of publishing business is still in its infancy,and there are few experiences or cases to follow.Through the research methods of literature,case analysis,flow chart and field investigation,this paper takes the publishing business of H Publishing House Co.,Ltd.as an example,combined with the editing,printing and distribution of publishing activities,This paper analyzes the current situation of internal control of publishing business of H Publishing House Co.,Ltd.,and believes that there are some problems in the publishing business of H Publishing House Co.,Ltd.,which affect the achievement of the company’s development goals.In view of the problems and cause analysis found in the case,the author puts forward improvement measures and suggestions according to the links such as topic selection,editing,printing and distribution of publishing business in combination with the internal control methods of enterprises such as incompatible job separation control,authorization approval control,accounting system control,budget control and human resource control,hoping to strengthen the internal control operation mechanism Improve the effect of internal control operation.Through the case study of the internal control of the publishing business of H Publishing House Co.,Ltd.,this paper expands the research on the internal control system to the publishing industry which is different from the general manufacturing and circulation enterprises,makes a tentative research on the internal control of the publishing industry,and puts forward some suggestions for the optimization of the internal control of the publishing business of H Publishing House Co.,Ltd,It is also hoped to add cases to the research on the internal control theory of publishing enterprises in China,so as to provide reference for the research on the internal control of the publishing industry in the initial stage.