Establishment Evaluation System Of Operation Revenue Internal Control Of Jilin Telecommunications Corporation

This article is after company's operations objective is changed, Use the internal control theory and combine the concrete conditions of enterprises, Design and control and appraise the system within a set of intact business incomes, This set of systems can offer basis on which enterprises appraise oneself, Through the implementation among enterprises of this system, have found that controls the drawback that exists inside company's business income, have put forward the suggestion and measure controlled within company's business income of improving. The research of this article has offered the theoretical foundation and implementing scheme for appraisal that controls within company's business income, at the same time the theory achievement that the abundant internal controls, make the theory combine closely with practice. This article divides six parts altogether: First part is to controlling the existing problem to explain within company's business income. Explain the trade background that the company is in and state of development of the company at first, management development goal of company transform by fast development to scale merit type. From courting user's quantity to pursuing the economic benefits idea and changing, the quality of the economic benefits, the outstanding behavior is on the growth in earnings. The growth of the income seems very important. Position and function in enterprises of business income, the importance controlled within the business income, and control and appraise the meaning in enterprises within the business income. Secondly introduced the company manages the income the control. Including management income division, management income control content, control key and control measure. The correspondence profession has own profession characteristic, the management income service has own originality, through the service flow introduction, reflected the management income forecast the control, the policy-making control and the job control involve the concrete control content, the essential control point and should adopt control measure. Recommend the company to control the existing problem of the link within the business income finally. Controlling imperfectly within the business income, the hidden danger exists in the loss of the income. Second part has summed up the control theory inside enterprises. Explaining the concept of the inside and controlling and controlled within the business income at first. It is a company in order to realize the operations objective to control within the business income, carry on risk control to company each link that income form but make and a series of systems, procedures and methods that carry out, lasting course of trends and mechanism that can be discerned, assessing, controlling, monitoring and correcting to the risk. Including income manage and inside that check and calculate control the foundation, improvement of the system, personnel's establishment and post duty, etc. Explain five key elements that internal control secondly, control environment, risk assess, control activity, message and link up, supervise. The third part has explained the design that appraises the system within company's business income. Have explained at first that controls the design object that appraises the system and design principle within company's business income. Secondly has explained that controls that appraises the system within company's business income. Elaborated once more the company manages the income internal control the appraisal content, grades the standard, and elaborated emphatically appraises the link. In the first link, the key is carries on the forecast to the market, completes the market investigation, and conducts the analysis research to the goal market. In the second link, the more important thing is to control the policy foundation that increment raise an increase of, increase income to enlarge, third link is it solve carry out and security problem of fund to want, the fourth link is it is it close correct to offer and check and calculate the materials accurately to make to want, the fifth link should make the income check and calculate the true correct full-amount norm. These five key links are connected each other and complemented each other, there are inherent positive connections. Explained finally that controls the use which appraises the result within company's business income. The fourth part elaborated the appraisal method. The verification method is to the certificate, the account sheet, the management control system and the marketing policy verification main point. The method of inquiry including the examination sheet, the surface inquires and inquires by mail. The documents inspection is through the consult company's rules and regulations and so on inspects whether has the control, whether the judgment internal control system does obtain the effective execution. The flow chart method expresses company's management handling oftraffic flow using the mark and the graph, the indication service risk control point and the control measure. The inspection confirmation method uses goes through the test, the evidence inspection and pressure test. Control Self—Assessment is the administrative personnel and internal auditor cooperates the appraisal control procedure effective method. The fifth part is it appraise to business income that design system implement of enterprises to control. Through the implementation inside the company of appraisal system designed, find that controls the existing problem of the link within the business income. And to appraise link is it grade to go on, according to weight product in mark, obtain each mark of project, the ones that must appear in the company finally must divide. According to dividing the position in the grade of mark established, carry on overall appraisal to the power that is controlled within the business income of the company. At last have offered the suggestion of improving and directed against the question that control existence with the measure within company's business income to the question that find in the course. The end of the article is a conclusion. This article uses the internal control theory, combine the business characteristics of enterprises and concrete conditions, the method to adopt case research, has designed the appraisal system frame controlled within a set of business incomes for the company, the theory is combined closely with reality, the scheme designed has practicability and effectiveness. Set up inside and control the evaluation criterion system and already become an international practice. Set up normal inside and control and appraise the system, can assess and improve inside their not to control oneself for enterprise not merely and inside auditing department is it appraise suggestion offer the basis to publish, can also offer the unified foundation for communication and understanding of each side personage. Through is it set up one effectual evaluation criterion to control to inside, can control and appraise to company business income objectively, just, prevent from and control and appraise and lose the just and sound abnormal state to the inside. Through setting up inside and controlling and appraising the system, can score through appraising, compare every branch company horizontally, realize that examines index unitization to company's operator person. On the basis of appraising to the content and link that are controlled within the business income, establish point scale of every link and dividing value, and set up the grade of appraisal of the standard, be reflected on the final grade of appraisal...