Research On The Reasons For The Long-term Non-performing Loan Problem In Japan's Banking Industr

Nowadays,with the vigorous development of Chinese cultural undertakings,the public has put forward higher and higher demand for culture and art,and the theater has gradually become the focus of urban public facilities construction.In this context,more and more theater managers begin to pay attention to the internal control,the use of scientific methods to evaluate the effectiveness of the internal control of the theater,so that theater managers timely understand the theater internal control mistakes this will help promote the internal control to play its maximum value,and promote the theater and stable development.In this paper,literature research method,questionnaire survey method and other research methods,first of all,on the basis of internal control related literature review elaborated the concept of internal control,internal control effectiveness,introduced the cybernetics,risk management theory,system theory and other related theories.Secondly,A theater is selected as a case study to sort out the current situation of its internal control.Thirdly,an internal control effectiveness evaluation system conforming to the actual situation of Theater A is constructed,in which the effectiveness of internal control of Theater A is selected as the target layer,the five elements of internal control as the criterion layer,and the 25 indicators as the scheme layer.Finally,the analytic hierarchy process is used to assign weights to all levels of indicators,and the fuzzy comprehensive evaluation model is used to evaluate the effectiveness of the internal control of Theater A.Through the effectiveness evaluation of the internal control of Theater A,it is found that there are shortcomings in the internal control of Theater A,including the imperfect human resource system,the corporate culture has not been effectively publicized,the risk management work is insufficient,the performance evaluation mechanism has not been established,the internal information communication is not smooth,the lack of self-evaluation mechanism and other problems.In this paper,measures such as enhancing corporate cohesion with excellent corporate culture,establishing perfect human resources and incentive policies,strengthening comprehensive risk management,establishing performance evaluation mechanism,establishing and improving effective communication channels,and improving self-evaluation mechanism are proposed to help A theater form a more scientific and standardized internal control system and provide reference for other theater managers.