A Study On The Internal Control Of Monetary Funds Of Z Publishing Group

With the reform of publishing enterprises and the change of management concept,the scale and intensive degree of publishing industry is constantly improving,and the stock of monetary funds is increasing.Then there are some problems,such as the low utilization rate of monetary funds,the increase of financial loopholes and financial risks.Therefore,the research on the internal control of monetary funds of Publishing Group has certain theoretical and practical value for improving the use efficiency of monetary funds of publishing enterprises,preventing financial risks,and promoting the healthy development of China’s publishing industry.This paper takes Z Publishing Group as the research object,based on in-depth enterprise investigation,literature analysis method and case analysis method are combined to study its internal control of monetary funds.Firstly,on the basis of literature research,this paper analyzes the purpose and significance of the research,defines the research content,and elaborates the framework of COSO and other related theories.Secondly,through the analysis of the survey data,this paper summarizes the characteristics of Z Publishing Group’s monetary funds.According to the basic content of "internal control-integrated framework",this paper analyzes the current situation of internal control of monetary funds.Thirdly,the problems of internal control of Z Publishing Group are studied systematically.The research shows that: in the five elements of control environment,risk assessment,control activities,information and communication,and supervision,Z Publishing Group has some problems,such as imperfect governance structure,insufficient quality and ability of financial personnel,unbalanced risk assessment ability,insufficient effectiveness of control activities,poor information and communication,and ineffective supervision in advance and in process.The safety and efficiency of the monetary funds are more prominent.At the same time,it deeply analyzes the reasons for the defects in the internal control of monetary funds of Z Publishing Group.Finally,the paper puts forward some suggestions to optimize the internal control of the monetary funds of Z Publishing Group.To optimize the internal control environment,we should further deepen the reform,improve the corporate governance structure,combine talent introduction with personnel diversion,and improve the ability structure of financial personnel.Build risk early warning system to improve the ability of internal control risk assessment.Strictly implement the internal control system of monetary funds,in order to improve the effectiveness of internal control activities of monetary funds.Through the scientific planning and improvement of the intelligent information management platform of internal control of monetary funds,the lack of information and communication can be improved.Build a comprehensive and whole process monetary funds supervision system to improve the accuracy and timeliness of supervision.The research results can provide a scientific basis for Z Publishing Group to strengthen monetary funds control and improve its comprehensive competitiveness.It can also be used for reference and promotion by other publishing enterprises.