Research On Internal Control Improvement Of ROT Project Of N Cultural Museum

The construction of public cultural service system in China is mainly responsible for government.But actually,it’s difficult to build a modern public cultural service system to match the development of economy and culture in modern society just by relying on government.Will market-allocation resources mechanism into the public cultural construction,can make public culture resources allocate effectively through the power of market,and so that public culture service’s supply and industry chain can force overall upgrade,and government’s weak links in providing public cultural services can improve.Finally,the public cultural services and products are promoted to develop high-quality and diversified.Based on national policies to encourage social forces to participate public culture construction,this paper studies the internal control of ROT project in N Cultural Museum,aiming to provide useful reference for domestic other ROT project or other internal control of public cultural construction researches with PPP modes.This paper analyzes and reviews the research status of internal control and ROT project at home and abroad,and defines the concept of ROT model by related theories,also summarizes its main processes and characteristics.Meanwhile,elaborated the meaning,basic elements,objectives and so on of ROT project with its internal control in this paper.On this basis,all topics about the ROT projects of N Cultural Museum which including basic situation,operational advantages,return mechanism,the structure of investment and financing,and the key risk points of internal control are analyzed in this paper,and a risk allocation framework are built meanwhile.The deeply analysis on the current situation of ROT project of N Cultural Museum is given by using the methods of literature research,survey interviews,case analysis and other methods.Supported by the date from relevant survey research at home and abroad,this paper analyzes the development of internal control of ROT project in N Cultural Center with five elements such as internal environment,risk assessment,control measures,information communication,supervision and inspection,and deeply analyzes the problems and causes of its internal control,such as insufficient evaluation,lack off professional,formalization of supervision and lack of communication mechanism.Finally,combined with some relevant theories about internal control and the excellent cases and practices of ROT projects at home and abroad,and based on the five elements theory of internal control,this paper puts forward five optimization suggestions for improving the internal control of ROT projects in N Cultural Museum :(1)Establish council system for ROT projects and improve corporate governance.Then establish accountability system for ROT projects to strengthen professional construction;(2)Introduce risk assessment process for ROT projects,then set up risk prevention and control awareness for it;(3)Improve performance appraisal system for ROT project,and strengthen performance evaluation control,then establish performance evaluation indicators during the construction period,operation period,and after the transfer,etc;(4)Improve multi-party information communication mechanism for ROT project,and build internal control information system for ROT project,then build external communication platform for it;(5)Establish supervision system and cross-supervision information platform for ROT project,to form a mutual supervision mechanism between government,companies,and society.