随着文化事业的发展,广播电视行业正在进行一场新的变革。处在新时期背景下的广播电视行业没有完全适合的内部控制体制,出现了资金使用不科学,不规范,不高效;风险防范措施不全面,不前瞻,不灵活。内部控制意识薄弱,工作业务效率低下,不能够适应快速发展的广播电视行业对内部管理的新要求和新变化。如何尽快完善内部控制制度,是广播电视行业亟待解决的重要问题。 With the development of cultural undertakings, the radio and television industry is undergoing a new revolution. The radio and television industry under the background of the new era does not have a completely suitable internal control system, and the use of funds has become unscientific, non-standard and inefficient. Risk prevention measures are not comprehensive, not forward-looking, and inflexible. The weak awareness of internal control and the inefficiency of work and operations can not meet the new requirements and changes in the internal management of the rapidly growing broadcasting and television industry. How to improve the internal control system as soon as possible is an important issue to be solved urgently in the radio and television industry.