Research On Effectiveness Evaluation Of Internal Control In S TV Station

In recent years,with the rapid development of the social economy,China has also accelerated the construction speed of the socialist modernization process.At the same time,the importance of administrative institutions as a government functional departments has become increasingly prominent.In order to promote the steady progress of administrative institutions and better play the function of serving the society,the state supervision of administrative institutions is more and more strict,and also puts forward higher requirements for the internal control of administrative institutions.S TV station,a cultural institution that spreads the party and government policy line and guides the correct public opinion,occupies a place in ensuring the orderly operation of the society,and the improvement of its internal control is a strong guarantee for better development,and the test of its implementation effect is the evaluation of the effectiveness of internal control.The Ministry of Finance issued an internal audit regulation for administrative and organisational units in 2012(for piloting)and launched a nationwide pilot in 2014 to establish a basic framework for internal audit of administrative and organisational units in China.This playing a role in guiding the effectiveness evaluation of internal control of S TV station.This paper takes S TV station as a research case,after reading and sorting out the relevant literature at home and abroad,explains the concept of internal control,internal control effectiveness and internal control effectiveness evaluation,and takes the internal control theory and principal-agent theory as the research basis of this paper;Then,introduce the basic situation and the internal control status quo of S TV station,and explain the necessity of constructing the evaluation index system of the internal control effectiveness of S TV station;Second,according to the actual situation of S station,with the administrative single internal control specification(trial)" as the basic framework of constructing evaluation index system,from the unit level selected 16 level 3 indicators,business level selected 24 level 3 indicators,a total of 40 indicators to build S TV internal control effectiveness evaluation index system;Finally,the collected data were summarized and sorted out,and the importance matrix was calculated with the help of Yaahp10.3 software,and the effectiveness of the internal control of S TV station was comprehensively evaluated by using the hierarchical analysis method and the fuzzy comprehensive evaluation method.Evaluation results show that: The effectiveness of the internal control of S TV station is generally defective,unit level organization control,personnel control,information system,control,risk control,business level income expenditure control,government procurement control,asset control,contract control has certain problems,based on this,this paper puts forward specific improvement Suggestions for the existing problems,hope to further enhance the internal control effectiveness of S TV,and for other similar industries to establish internal control effectiveness evaluation index system for reference.