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本文以2003年全国报刊治理整顿后纳入浙江日报报业集团的9家县市报公司为样本,对广告经营业务内部控制情况进行分析,指出问题和存在的风险,并提出改进建议。广告业务是目前9家县市报公司最主要的经营业务,广告收入是公司最主要的收入来源,占主营业务收入约76%。广告经营业务流程(内部控制)的设计与运行是否有效,涉及到相关经营信息的形成、传递及披露,直接影响到广告业务信息的真实、准确,对整个公司经营信息的真实性有着重大影响。
This paper analyzes the internal control of the advertising business by analyzing 9 domestic newspaper companies incorporated into the daily newspapers and conglomerates of Zhejiang Daily after rectification in 2003, pointing out the problems and existing risks and putting forward suggestions for improvement. Advertising business is currently the nine county newspaper company the most important business, advertising revenue is the company’s main source of income, accounting for about 76% of main business revenue. Whether the design and operation of the advertising business process (internal control) is effective or not involves the formation, transmission and disclosure of relevant business information, which directly affects the authenticity and accuracy of the advertising business information and has a significant impact on the authenticity of the entire company’s operating information.