Research On Internal Control Optimization Of S Company Of China Broadcast Network

Broadcast Network Company is a carrier of national cultural dissemination,responsible for the transmission and reception of cable television signals.At the beginning of integration in 2013,it had advantages such as a monopolistic government policy,a high number of users,and a high level of user income,with promising development prospects.In 2014,with the convergence of business applications across the telecoms,computer and cable television networks,many competitors entered the field of broadcast with good services,advanced technology and low cost,broke policy barriers and preempted users,which had a great impact on broadcast network companies.In addition,the continuation of the management style within the system after the restructuring aggravated the lack of development momentum of the company,the huge development pressure makes the company’s management urgently need to explore more ways,seize the opportunities of the development of the times and strengthen the competitive advantage.A sound internal control system can assist enterprises in decision-making,standardize financial management,improve operational efficiency and effectiveness,enable enterprises to manage risks more calmly,and thus better achieve corporate strategic goals.Based on the basic theory of COSO’s internal control,this paper takes the internal control of S Company as the research object,combines the literature theory with the actual business case,starts with the five elements of internal control,such as control environment,risk management,control activities,information and communication,and internal supervision,and uses the research methods of interview,questionnaire,case analysis,etc,to collect internal data and information and make a summary and analysis.Follow the research ideas of theoretical research,on-site investigation,analysis of causes,and problemsolving to optimize the internal control of S Company.This article comprehensively considers the historical background and current development status of S Company,and analyzes from multiple perspectives such as company operation,business,and management,as well as from multiple dimensions such as management personnel and grassroots employees.It is found that S Company’s internal control has problems such as weak internal control environment foundation,poor risk prevention and control ability,lack of effectiveness in some control activities,incomplete information and communication mechanisms,and insufficient audit supervision,The main reasons are insufficient understanding of internal control,weak management concepts,poor execution of control activities,failure to recognize the importance of information and communication,and weakened supervision mechanisms.In response to the above issues,this article proposes comprehensive and detailed optimization measures from the aspects of optimizing the internal control environment,promoting scientific risk management mechanisms,strictly fulfilling control activities,strengthening information and communication,and conscientiously fulfilling supervisory responsibilities.It also proposes guarantee measures from strengthening the company’s internal management and execution,and introducing external supervision,providing ideas for S company to optimize enterprise management and help the company achieve strategic goals,Promote sustainable development.