Research On Internal Control Optimization Of WM Cinema Company

In the means of enterprise management,internal control is a very critical form,which has a decisive impact on the survival and development of enterprises.With the constant changes of the global economic situation,many practical problems in the market economy have emerged,leading to the bankruptcy of some well-known enterprises at home and abroad,which also leads to the internal control has attracted more social attention in recent years.The current internal control theory is widely used by COSO framework as a table,but also for the domestic release of various types of basic standards of enterprise internal control,enterprise internal control supporting guidance to provide reference.However,only a few of the research results of internal control are applicable to enterprises in the cinema chain industry at present.Therefore,this paper explores the problems existing in the internal control process of WM cinema company.By analyzing the influencing factors of several elements of internal control,it proposes several Suggestions to promote the healthy development of cinema enterprises.Based on the characteristics of enterprises in the cinema line industry,this study first studied the development process and content of theories related to the internal control of enterprises.On the basis of sorting and commenting on the existing literature,this study combined the five elements listed in the COSO internal control framework with the current situation of the cinema line industry in China.Second through the case analysis to WM theater company as an example,using questionnaire for staff evaluation data,by analyzing the results,for the internal control of enterprise culture construction is not clear,risk early warning is not timely,information asymmetry and internal supervision mechanism imperfect problems such as optimization,and put forward Suggestions for improvement,in view of the optimization Suggestions put forward a series of security measures at the same time.Finally,based on the case of WM cinema company,some development ideas and limitations of this study on internal control optimization of future cinema enterprises are proposed.