Research On Internal Control Management Of Fixed Assets Of C Broadcast And TV Network Company

With the rapid development of communication industry and Internet,broadcast and television network companies are facing fierce competition and challenges.A large number of users are lost and the profit space is further reduced.However,at the same time,the integration of State Grid and the acquisition of 5G license have brought new development opportunities and opened up new space for broadcast and television network companies.Only by improving their comprehensive management level can the broadcast and television companies effectively deal with the difficulties and opportunities in the future.As an important economic resource of broadcast and television companies,fixed assets accounts a lot in total assets.It is also the basis of the company’s daily production and operation.Whether the management of fixed assets is effective or not determines the comprehensive management level of the company,which is of great significance.Based on the working experience for many years and the asset life cycle theory,the author first drew up a set of initial index system for the evaluation of the effectiveness of the internal control management of fixed assets of C company,and conducted two rounds of consultation with 20 experts using Delphi method to revise and improve the index system,thus successfully built a set of index system for the evaluation of the effectiveness of the internal control management of fixed assets of C company.Then,the analytic hierarchy process was used to invite 10 experts to calculate the weight of the indicators,and 150 questionnaires were distributed within the company.Through the fuzzy comprehensive evaluation method,the effectiveness of the internal control management of fixed assets of C company was evaluated.It was found that the five indicators of the target level and the standard level were at the general effective level,while 10 of the 16 indicators in the indicator level were at the insufficient effective and general effective level.It can be seen that the internal control management of fixed assets of C company is not ideal enough.Subsequently,the author conducted qualitative investigations such as expert interviews and on-the-spot investigations in the company,and found that the specific problems were: the project completion acceptance was not standardized,the project under construction was not timely transferred to fixed assets,the network asset operation and maintenance and monitoring were not in place,the house property rights were flawed,the vehicle registration was missing,the office equipment was used and kept improperly,the reuse rate of idle assets was low,the storage and management of idle assets was improper,the inventory was formalized Inadequate scrapping identification,redundant scrapping process and nonstandard asset disposal.Based on the analysis of five elements of internal control theory,it is found that the reasons are poor control environment,poor risk assessment,unsatisfactory control activities,poor communication and exchange,and lax internal supervision.Finally,the author put forward targeted suggestions to improve the management level of fixed assets of C company,including improving the internal control environment,paying attention to risk assessment,optimizing control activities,strengthening communication and exchange Standardize internal supervision.Only by paying more attention to the fixed assets and strengthening the management of its internal control,can the broadcast and television network company develop healthily and sustainably,thus giving full play to the role of a huge medium and carrier in the process of national modernization.