Research On The Income Security System Of Telecom Industry Based On Risk Management

In recent years,the traditional services such as SMS,value-added and voice that China's telecom operators rely on have received a big impact.On the one hand,due to the more convenient social service functions of OTT services,the demand for SMS and voice is declining.Continued to impact the growth of telecommunications services,coupled with the national policy to reduce tariff requirements,resulting in a decline in telecommunications revenue growth,on the other hand,as the business becomes more complex,the complexity of the telecommunications network environment,business support systems With the increase,the changes will be frequent,the chances of data destruction and loss will increase,and the loss rate of China's telecom operators will also increase.In addition,in the upcoming 5G era,in order to better promote new products and new businesses,strong financial support is needed.If the income security work cannot be done in the case of declining revenue growth,it will inevitably affect the development of telecommunications companies.Based on the above reasons,a sound income security system will help the telecommunications industry to complete income security.In the research process,this paper adopts the literature research method and the case study method.In the analysis of the case,through the interview and field research,the case company has a deeper understanding.Specifically,this paper first reviews the literature on income security and internal control,provides a theoretical basis for the post-construction work,and then learns from the current status of the income security system of the telecom industry,understands the structure and means of the existing income security system,and then analyzes The risk of the income security system under the structure and means,and then the feasibility of building an income security system based on risk management theory.Finally,according to the risk management theory,the principle,principle and framework of the income security system are constructed,which provides a theoretical basis for the construction of the specific income security system in the later case.In the case analysis of the fourth chapter,relying on the construction theory of the income security system in Chapter 3,the paper identifies and responds to the risks from the internal environment.In response,the income audit system is designed in combination with the specific situation of Company A: The five key links of product sales,billing and billing,capital recovery,and external settlement are horizontal.The three lines of ?business,system,and finance? are vertical,and a grid-like normal audit is constructed,while not neglecting important ones.Unconventional business,designed with special audit work as a supplement,and finally formed a closed-loop long-term mechanism for overall supervision and evaluation by means of ?line supervision + overall evaluation? to establish an audit firewall for the company's operations.Finally,this paper puts forward suggestions for the system.From the perspective of the new framework of ERM(2017),it is proposed to strengthen the control of the prior events,establish the connection between auditing and performance,and construct the KPI matrix;from the perspective of emerging technologies,The use of cloud computing and big data technology to improve the efficiency of income security management work;from the perspective of auditing environment,it is proposed to strengthen knowledge exchange,improve implementation costs,strengthen mutual supervision,and further strengthen the organizational system construction and improvement of income security management.