Research On Evaluation System Of Internal Control Of Telecom Enterprises In China

Since the21st century, with the development of the world economy, many domestic and foreign listed companies have exposed the scandal, which also makes how to strengthen internal controls has become a swing in front of domestic and international theory and practice interface pressing issue. In2002, the United States enacted the "Sarbanes-Oxley Act," for US-listed companies in the internal control assessment made mandatory. China has also unveiled a series of rules and norms to guide the construction of the internal control system in China.Telecommunications industry is an important economic lifeline of our industry relationships, with the rapid development of China’s telecom industry market, telecom enterprise management mechanisms, business processes, management structures and even the corporate culture is changing, this time, to strengthen internal controls has become a telecommunications company Telecom important means of corporate restructuring management and operation mechanism indispensable, in order to strengthen internal controls telecom companies, telecom companies and enhancing our competitiveness, we should establish a telecommunications company in line with our own internal control evaluation system. This article is based on the evaluation of internal control basic theory, basic theoretical research by reviewing the evaluation of internal control at home and abroad, China’s telecom operators on the status of internal controls, industry characteristics, to analyze the problems, combined with the characteristics and management needs of China’s telecom operators to ABLT companies, for example, on the basis of the establishment of a complete telecom enterprise internal control evaluation system.This paper first describes the background, followed by a description of telecom companies to strengthen our internal control evaluation building theoretical and practical significance, and then summarizes the overall status of research on internal control evaluation and abroad. Then introduced the basic theory of internal control evaluation, including evaluation of internal control definition, the principle objective evaluation of internal control, the necessity and feasibility of the internal control framework and elements of evaluation. Then to China’s telecom operators to analyze the status of internal controls, analyzes the main contents telecom companies as well as internal control problems, on this basis proposed the establishment of telecom operators evaluation system of internal control major steps, the last company to ABLT for example, a combination of internal ABLT control status of the company, the company introduced the current situation ABLT describes the status of internal control, and finally the telecom companies ABLT internal control system applied to the company and the company proposed to improve internal control relevant suggestions, hoping to China construction of internal control evaluation telecom companies play a reference.