The Research On The Internal Control Of The Wired Network Bidirectional Transformation Cost

Under the historic background of “3-nets convergence”, Broadcast TelevisionNetwork enterprises are now facing new challenges and opportunities. The so-call“3-nets” convergence means the functional convergence of3nets of telecom,Broadcast and Telecommunication and internet in their respective development andevolution. All of the3provide their users with call, internet surfing, and televisionservices. The functional convergence is the necessary development trend of moderninformation technologies. However, as the specific situations of cable network areconcerned, the double-direction interaction rate of cable television network is only38%, with only16%the high speed double-direction interactions. The business of thenetwork services lack of diversity and the network functions are still well backward.As a result, the modification of double-direct is an important counter measure of“3-nets convergence adopted by broadcast and television enterprises. A betterdouble-direct interaction network is also the basic hardware foundation of the futuredevelopment of cable television network services.The cost control of network modification should be based on the principles ofinternal controls, which develops with the growth of the global economy. A typicalinternal control system of COSO includes5elements of internal control environment,risk evaluation, internal control activities, information communication andsupervision. The introduction of COSO internal control framework marks the newstage of internal control related theories. The double-direction network modificationboth has the general features of ordinary project cost control and the uniquecharacteristics of “great number in subprojects, large total investment, long projectcircle” and the like. A perfect integration of internal control related basic theories andthe specific situations of the enterprises better optimize and make perfect the internalcontrols so as to enhance the risk prevention capabilities.To the practical situations of Changsha cable network, this paper systematic putsforward improvement measures in5aspects, which include factors as to conductinternal environmental cost control from the perspectives of culture, organization andinstitution, the cost control of risk identification conducted in regards of flows,reasonability and balance, the whole process of cost control from the projectestablishment to the complete of the project, the cost of information and communication, the advanced, in-progress and afterwards audit supervisions.The introduction of systematic improvement program of Changsha cable networkis of instructive significance for the internal cost controls of the whole project ofcable television network modification.