Research On Information And Communication Mechanism Of Ri Xin Publishing Group Based On Internal Control

As the publishing system reform continued to deepen,publishing enterprises in the daily management of the coal face the huge challenge.At the same time,in the publishing process of publishing enterprises,it is necessary to timely transfer information to external investors,customers,suppliers,intermediaries and regulators.Therefore,the Ri Xin publishing group is closely related to the internal control and management requirements of the listed enterprises due to the dual needs of internal management and external supervision.The newly published group internal control manual has been designed and implemented to enhance the group's internal control management.However,when the Ri Xin publishing group conducts internal control self-assessment,it is found that some information and communication mechanism problems exist in the group according to the information and communication in the COSO framework,the basic rules for control of internal control and the supporting guidance,ERP system and information asymmetry.The effectiveness of internal control information is impeded by internal control information,which affects the operation efficiency of the group's daily work.How to in the implementation of internal control,improve the decision-making level of information and communication consciousness,improve the information communication mechanism,strengthen the construction of ERP system,to ensure effective internal control information of pass in and out of the group,is the need to focus on problems.In this paper,from the perspective of internal control,to the Ri Xin publishing group,information and communication system as the research object,the Ri Xin publishing group,the analysis of existing problems of information and communication mechanism.First of all,using the case analysis method,this paper analyzes the current situation of the information and communication mechanism of the Ri Xin publishing group from the perspective of internal control,and finds out the problems existing in the information and communication mechanism.On analysis was found,the Ri Xin publishing group,information and communication mechanism existing in the management information decomposition and transfer of randomness,inferior poor business and financial information,business processes,information access lag and information collection problem of poor ability of ERP system.On this basis,the causes of the problem of the information and communication mechanism of the Ri Xin publishing group are excavated by using the literature method,combining the previous research achievements of information and communication elements in the COSO frame,the basic rules of control of the enterprise,the supporting direction,the idea of ERP system and the theory of information asymmetry.The study found that the problems of the information and communication mechanism of the Ri Xin publishing group mainly lie in the lack of importance of decision-making level in information and communication,the inflexibility of information transmission channels,the lack of design of business process and financial communication mechanism,and the low degree of functional development of ERP system.Finally,for the Ri Xin publishing group,the cause of information and communication mechanism,from the perspective of internal control,combined with domestic and foreign elements for the internal control of information and communication,the information asymmetry theory and the research achievements of ERP system,to find the Ri Xin publishing group,information and communication mechanism optimization measures.In this paper,from the perspective of internal control,four optimization measures are put forward.First of all,from the decision-making level of the group to strengthen the internal control consciousness,establish the information and communication mechanism concept.Therefore,it can effectively guide employees in internal control consciousness,and establish the enterprise culture of information and communication.Secondly,simplify the communication of information and optimize the structure of the group.The internal control information is transmitted to the group in the most concise way to reduce the information asymmetry caused by information distortion.Thirdly,to reshape the information channel between departments and form a good internal and external communication mechanism.Finally,strengthen the construction of ERP information system and improve the consciousness of ERP system application.Improve system function,and strengthen personnel training.Therefore,it can solve the problems of the information and communication mechanism of the Ri Xin publishing group and strengthen the management efficiency of the internal control of the Ri Xin publishing group.According to the overall analysis of the publishing industry,it is not an accident that the information and communication mechanism of the Ri Xin publishing group has existed.In the publishing industry,more and more publishing enterprises from the restructuring work of institutions to the group as a whole.Most of the internal control work is in the initial stage,and more and more publishing enterprises are in the stage of improving information and communication mechanism.Therefore,the study of the Ri Xin publishing group's information and communication mechanisms and the optimization,the optimization and perfection of the publishing industry's information and communication mechanism is of some significance to it.