Study On Internal Control Of E Cinema Enterprise

The more a business survives,the more it depends on the effectiveness of internal control enforcement.Internal control theory research at home and abroad from the initial bud stability to now have experienced a long period of time,has formed a relatively mature theory of internal control system,but the really suitable for the study of the internal control of the film industry,the report is a handful this paper according to the cinema industry development course and existing problems of its internal control in-depth discussion,in order to find the suitable for the healthy growth of the Chinese cinema industry key points.This paper analyzes the problems existing in the operation and development of the domestic and foreign cinema industry by using the comparative method according to the characteristics of the cinema industry.Through the study and research on the development of internal control,on the basis of literature summary,on the basis of the COSO internal control framework of five elements in combination with the cinema industry in our country the status quo,to establish the internal control management theory system frame of cinema industry.After analyzing the problems existing in the cinema industry and its causes,to E theater companies based on case analysis method,in view of the internal control of enterprise culture is not clear,asset management and risk prevention in the face of the weak process such as sensitivity to build,and to give the follow-up improvement measures,to establish a set of operational and is suitable for internal control model of cinema industry,points out the future development of film industry management ideas and possible problems.This paper innovation points include: on the concept of internal innovation is mainly used to discard the old process system,analysis the cause of the problem,find out a solution to the problem of the control of weak links refer to the new concept,according to the COSO internal control theory to establish a set of suitable for film industry system of internal control theory.In the institutional innovation of administration is mainly aimed at work the key point in the process control design,film industry to each link interlocking,to find and establish a suitable for cinema industry human resources management,asset management,risk control and related system.Innovation in internal management mainly relies on the management and control of the headquarters on the data system to conduct all data monitoring on the subsidiary companies,so as to reduce hidden or leaky problems in the middle.