Internal Control System Optimization Disign Of Income Security For Telecom Enterprise

Academic research on internal control system originates abroad. With years of research efforts domestic, internal control theory adjust Chinese environment has made considerable development. For China’s communication enterprise, how to make put into effect the construction of internal control is a practical problem. At the same time, The openness of the telecommunications market is constantly enhanced, which leads to a higher degree of competition between telecom operators. Telecom operators in China are changing from extensive management mode to refined management mode step by step. Despite the increasingly complexity of telecommunications operations management and process, the loss of operating income is widespread, and accounted for a large proportion of business income. Thus to minimize revenue loss has been an important way for telecom operators to raise their revenue, and also an important means to maintain a sustained competitiveness and to promote long-term development of enterprises. During industrial restructuring, establishment and improvement of the income security internal control system is the inevitable choice to enhance corporate value.Using theory with practice method, with shandong tietong company as an example, this paper combines its actual situation so as to discusses the income protection construction with the effective combination of the internal control system of practical mechanism, and to make the optimization measures.China Railway Communication Co.(CRC) Shandong branch has successfully implemented income security audit projects in2011. Shandong branch had constantly improved the income security system, but still found some lack of management systems and part of the implementation of the system was not in place and some other issues.This paper sort out the top five reasons for the loss of income on the CRC:the level of management, unreasonable business processes, billing systems are imperfect, credit management is not perfect, incomplete or imperfect call detail records, combined with analysis of the internal control status of CRC operating income security system. And we conclude that the CRC has strengthened the construction of certain aspects of internal control for the operating income security, but not yet into the system. There are much more internal control weaknesses, which leads the construction of internal control can’t effectively play its role in operating income security. On this basic, this paper started with the five elements of internal control specified by the "Standards of internal control of enterprises", used the concept of "project management+process management+knowledge management" proposed by AMT to overcome the extensive management in project organization, and optimizing the internal control system in the operating income security system for CRC. This paper lays stress on the five aspects of operating income management:market and marketing management, product ordering and opening, charging and billing processes, collections and revenue accounting, fraud prevention and arrears, makes innovations in the internal control construction of income security system, and establish excellent operational management system, in order to effectively enhance the competitiveness and sustainable development of the enterprises. At last, this paper put forward feasible suggestions for the practice of the system in the enterprises, such as establish a sound organizational structure; system goes first; management pay attention and support; to strengthen the IT system; build income security team; pay emphasis on diversification, and pay attention to monitoring.