Research On Internal Control Evaluation And Optimization Path Of Urban Marathon Event Operation Management In My Countr

Since the marathon entered our country in the 1980 s,taking the good state policy as a turning point of rapid development,the marathon has become a single Chinese city sports event held the largest and most numerous event,and is a new "wind vane" of sports event under the strategy of national fitness.However,the development of urban marathon in our country is still in its infancy stage.There exist "chaotic phenomena" such as immature operation mechanism of the race,unreasonable race planning and frequent safety accidents.The reasons for the reasons are closely related to the operation and management of the race "out of control".At present,the relevant research of the operation management of city marathon is mainly focused on the aspects of operation mode and operation status.There is no systematic study on the internal control evaluation of the operation management of city marathon,and the study on the internal control evaluation of the operation management of city marathon has practical significance to standardize the operation management of the marathon.Therefore,the internal control evaluation and optimization path research of the operation management of Chinese city marathon is put forward.Based on the practical requirement of standardization of operation management of marathon,this paper takes the internal control of operation management of Chinese city marathon as the research object,uses the literature method,semi-structure interview method,case analysis method,AHP-fuzzy comprehensive evaluation method and other research methods,on the basis of systematically combing the relevant research results of operation management of Chinese city marathon.By taking the theory of internal control as the logical starting point of the study,and taking the principal-agent theory as the classification basis of the operation management mode of the city marathon,the evaluation index system of internal control is established according to its actual development,and the corresponding optimization path of the operation management of the marathon is proposed,in order to promote the standardization of the development of the operation management of the city marathon.The study reached the following conclusions:(1)The internal control of the operation management of Chinese city marathon is to use internal control means to intervene in the operation management of the race,so as to optimize the utilization of race resources,improve the efficiency of the race operation management,reduce the race risk,improve the race service level,etc.The internal control elements of the operation management of urban marathon include the internal environment elements,risk assessment elements,control activities elements,information and communication elements and internal supervision elements.(2)Based on the internal control theory,this paper uses AHP-fuzzy comprehensive evaluation method to construct an evaluation index system.The internal environment,risk assessment,control activities,information and communication and internal supervision of the event operation and management are the second-level indicators,and 24 third-level indicators such as project work and event goal setting are selected,and the weights are calculated to get the importance ranking of indicators.The internal control evaluation system of the operation management of Chinese city marathon is constructed.(3)Make an empirical study on the internal control of the operation and management of Beijing Marathon based on the established internal control evaluation system.The results show that the internal control evaluation of the operation management of Beijing Marathon is between "very satisfied" and "relatively satisfied",which can be identified as the internal control work of the operation management is relatively perfect.Based on the evaluation score,in the evaluation of the internal control of the operation management of Beima,the internal environment element scored the highest score,while the internal supervision element scored the lowest score,which was the weak link of the internal control of the event operation management.(4)Proposed the internal control of operation management of Chinese city marathon event optimization path: Establish a clear internal control system for operation and management of urban marathon events,set up an independent internal supervision organization,improve the internal control efficiency of event operation and management from the aspects of improving the internal environment of event operation and management,improving the risk assessment of the event,standardizing the control activities of the event and optimizing the information and communication of the event.