MBA教育中心知识库

  读者传媒作为国内知名的文化企业，旗下经营的主要期刊《读者》杂志，是我国发行量最大的期刊。但近年来，平面媒体的发展受到网络新媒体的严重冲击，市场盈利能力已大不如前。面临市场格局的新变化，经营管理者在筹划企业转型发展的同时，也必须着手向内部管理要效益，优化企业内部控制建设已成为当前势在必行之举。内部控制评价在改进内部控制流程，改善内部控制薄弱环节，监督内部控制的有效运行，发挥重要作用，已成为企业经营管理中不可或缺的管理手段。

  本文以读者传媒内部控制有效性评价为案例研究，首先通过收集梳理企业内部控制有效性评价的相关国内外研究文献和资料，作为本文所需的理论研究基础。接着对读者传媒的内部控制现状进行分析，为本文的研究提供真实可靠的研究素材。结合读者传媒内部控制的相关数据和资料，构建公司的内部控制有效性评价体系，运用模糊层次分析法对读者传媒内部控制有效性进行量化。最后根据读者传媒内部控制有效性的评价结果，展开原因分析，并提出全面树立风险防控意识，强化对公司经营活动的内控力度，完善对公司内部控制的监督机制，提升公司信息沟通机制的有效性，优化内部控制环境的改进措施和建议，进而完善公司的内部经营管理，为企业战略目标的实现发挥保驾护航的重要作用。

  As a well-known cultural enterprise in China, Duzhe media has a total circulation of more than 2 billion copies of Duzhe magazine, which is the largest circulation periodical in China. However, in recent years, the development of print media by the network of new media serious impact on the market profitability has been much less than before. Facing the new change of the market pattern, the management must start to benefit from the internal management while planning the transformation and development of the enterprise. Internal control evaluation plays an important role in improving the internal control flow, improving the weak link of internal control and supervising the effective operation of internal control.

  This paper takes the effectiveness evaluation of Duzhe media internal control as a case study, first of all, through collecting and sorting out the relevant domestic and foreign research literature and data on the effectiveness evaluation of enterprise internal control, as the theoretical basis for this paper. Then it analyzes the present situation of the internal control of the Duzhe media, and provides the true and reliable research material for the research of this paper. Combining the relevant data and information of the internal control of the Duzhe media, the evaluation system of the effectiveness of the internal control of the company is constructed, and the effectiveness of the internal control of the Duzhe media is quantified by means of the fuzzy analytic hierarchy process. Finally, based on the evaluation results of the effectiveness of the internal control of the Duzhe media, the author analyzes the causes, and proposes to establish the awareness of risk prevention and control in an all-round way, strengthen the internal control of the company's business activities, and improve the supervision mechanism of the internal control of the company, improve the effectiveness of the company's information communication mechanism, optimize the internal control environment improvement measures and suggestions, and improve the company's internal management.It plays an important role in escorting the realization of the enterprise's strategic goals.