| The Third Plenary Session of the 18th CPC Central Committee proposed that "we should further improve the cultural management system,raise the level of cultural openness,establish and improve the modern cultural market system,build a new normal of modern public cultural services,and improve the level of cultural openness and cultural confidence as a whole".With the gradual deepening of cultural system reform,China’s existing state-owned art troupes have overcome difficulties and forged ahead on the road of "going to the market and facing the masses".At present,the state-owned art troupes have basically completed the transformation into enterprises,and some existing institutional barriers have become increasingly prominent.In particular,the construction of internal control has always been at a standstill,which seriously restricts the transformation of art troupes to a scientific management model.This led to the internal control of the art troupes becoming increasingly difficult to adapt to the management needs of modern enterprises.Therefore,strengthening the construction of the internal control system of state-owned literary and artistic troupes is of great significance to enhance the competitiveness of state-owned literary and artistic troupes and achieve the prosperity and development of socialist literary and artistic undertakings.First of all,based on the relevant theories of internal control,combined with the specific requirements of the Basic Norms for Enterprise Internal Control,this paper combs the internal control status of H provincial art troupes from the five elements of COSO.Secondly,through fi eld research,this paper analyzes the problems and causes of internal control in various dimensions of H provincial literary and art troupes.Then,based on the analytic hierarchy process,the internal control quality of H provincial art troupes was comprehensively evaluated,and on this basis,the optimization scheme of internal control of H provincial art troupes was put forward more pertinently.Finally,from the aspects of improving the human resources system and establishing the supervision and evaluation mechanism,the paper gives the guarantee measures for the internal control optimization scheme of the literary and artistic troupes of H Province. |