Research On The Risk Of Internal Control Of Film And Television Enterprises

As an operating industry for the production of entertainment and cultural products and the provision of entertainment and cultural services,film and television industry is an emerging industry developed with the gradual improvement of socialist market economy and the continuous progress of modern production mode.As a personal consumption service,it can belong to the category of modern service industry to a certain extent,with high concentration of intellectual elements It is characterized by high output added value,less resource consumption and less environmental pollution.In recent years,the cooperation between enterprises and capital in the film and television industry has become closer,the gathering of resources has accelerated,and the industry competition has become increasingly fierce.At the same time,the film and television industry is also facing many challenges.The research object of this paper is company a in the film and television industry.The specific research ideas are as follows.Firstly,the author basically understands the internal control of company a by means of field investigation and real interview.Then,Delphi method was used for questionnaire survey.Using analytic hierarchy process to conduct questionnaire analysis,determine the internal control evaluation indicators and corresponding weights of company a,and evaluate and score the membership of specific indicators.The effectiveness evaluation is obtained by fuzzy comprehensive evaluation method.Finally,it analyzes the problems existing in the internal control of company A.Finally,suggestions for improvement are put forward.The final conclusions of this paper are as follows:From the perspective of the internal control risk characteristics of the film and television industry,Company A’s internal control performance is consistent with the industry,and the analysis of the five elements of internal control can systematically evaluate Company A’s internal control activities.Effective,but there are still aspects that need to be improved,which are embodied in the management shortcomings,the company’s internal control management needs to be improved,the lack of advanced enterprise management thinking,the information communication between human resources,management,and internal business departments needs to be strengthened,and it is urgent to establish a more Detailed internal control plan and supervisory organization.