在互联网快速发展的今天，社会的各个方面都受到了影响，从政治、军事， 到经济、文化，甚至艺术领域，都在网络信息技术发展中逐渐变革。互联网视频 作为一种新生应用，逐渐成为我们生活中不可缺少的一部分。而互联网视频公司 在快速发展中如何应对经营中的风险，如何有效解决企业内部控制问题，完善互 联网视频企业内部控制体系，受到越来越多人的重视。 咪咕视频公司作为国内某大型电信企业的视频子公司，是国内最大正版数字 内容平台，正在打造覆盖全国，辐射海外的新媒体产业生态圈，深耕形成内容创 作、聚合、发行、实体商品、线上线下服务等完整的产业链。它必须构建与市场 接轨的、完善的内部控制制度来防范经营风险，实现公司价值。 本文结合企业内部控制相关理论，采取文献分析法、专题研究法、访谈法等， 剖析咪咕视频公司业务层面内部控制运行现状，访谈公司相关人员和内控专业人 士，对公司业务活动进行固有风险评估，为改进公司业务层面内部控制提供方向 和依据，再以公司固有风险较大的三项业务活动为例，对其内部控制进行分析， 发现公司业务层面内部控制中存在的问题和原因，并针对存在的问题，围绕改进 原则和改进目标，提出改进思路，给出公司业务层面内部控制的具体改进措施， 以期完善公司业务层面内部控制体系建设，增强内部控制的有效性，提升公司风 险抵御的能力，最终帮助公司实现合规、报告、经营和战略四个层面的目标。 关键词：内部控制，改进，互联网视频，业务层面II A STUDY ON IMPROVEMENT OF INTERNAL CONTROL AT BUSINESS LEVEL OF MIGU VIDEO COMPANY Abstract Today, with the rapid development of the Internet, all aspects of society have been affected. From politics and military to economics, culture, and even the arts, they have gradually changed in the development of network information technology. As a new application, Internet video has gradually become an indispensable part of our lives. How to deal with the risks in the rapid development of Internet video companies, how to effectively solve the internal control problems of enterprises, and improve the internal control system of Internet video enterprises, has been paid more and more attention. As a video subsidiary of a large telecom company in China, Migu Video Company is the largest digital content platform in China. It is building a new media industry ecosystem covering the whole country and radiating overseas. It is deeply rooted in content creation, aggregation, distribution, physical goods, and lines. Complete industry chain such as online and offline services. It must build a sound internal control system that is in line with the market to prevent operational risks and achieve company value. This paper combines the relevant theories of internal control of enterprises, adopts literature analysis method, special research method, interview method, etc., analyzes the status quo of internal control operation of the company's business level, interviews relevant personnel of the company and internal control professionals, and conducts inherent risk assessment of the company's business activities. In order to improve the direction and basis of internal control of the company's business level, and then take the three business activities with inherent risks to the company as an example, analyze its internal control and find out the problems and causes in the internal control of the company's business level. The existing problems, around the improvement principle and improvement goals, propose improvement ideas, and giveIII specific improvement measures for the internal control of the company's business level, in order to improve the internal control system construction of the company's business level, enhance the effectiveness of internal control, and enhance the company's ability to resist risks. Finally, it helps the company achieve its goals of compliance, reporting, operations and strategy. Key words: Internal Control, Improvement, Internet Video, Business LevelIV 目 录 中文摘要.................................................I Abstract................................................. II 第一章 绪论 .............................................1 1.1 研究背景及意义.............................................................................................1 1.1.1 研究背景.................................................................................................1 1.1.2 研究意义.................................................................................................2 1.2 国内外相关研究文献综述.............................................................................4 1.2.1 内部控制国外文献综述.........................................................................4 1.2.2 内部控制国内文献综述.........................................................................6 1.2.3 文献评述.................................................................................................8 1.3 研究内容和方法.............................................................................................9 1.3.1 研究内容.................................................................................................9 1.3.2 研究方法.................................................................................................9 1.4 研究思路和框架...........................................................................................10 1.4.1 研究思路...............................................................................................10 1.4.2 研究框架...............................................................................................10 第二章 内部控制基本理论 ................................12 2.1 内部控制的演变...........................................................................................12 2.2 内部控制体系的构成...................................................................................13 2.2.1 ICIF 下的内部控制五要素..................................................................14 2.2.2 ERMIF 下的内部控制八要素................................................................15 2.2.3 ERMISP 下的内部控制五要素..............................................................16 2.2.4 我国《企业内部控制基本规范》下的五要素...................................16 2.3 内部控制的其他理论...................................................................................17 2.3.1 委托代理理论.......................................................................................17V 2.3.2 系统论...................................................................................................17 第三章 咪咕视频公司内部控制现状 ........................19 3.1 公司概况.......................................................................................................19 3.2 公司层面内部控制现状...............................................................................21 3.2.1 内部环境...............................................................................................21 3.2.2 目标管理...............................................................................................24 3.2.3 风险识别...............................................................................................25 3.2.4 风险评估...............................................................................................25 3.2.5 风险应对...............................................................................................26 3.2.6 控制活动...............................................................................................26 3.2.7 信息与沟通...........................................................................................26 3.2.8 监控.......................................................................................................27 3.3 业务层面内部控制现状...............................................................................27 3.3.1 业务层面内部控制基本信息...............................................................27 3.3.2 业务层面内部控制关键活动的选择...................................................27 3.4 关键控制活动内部控制现状.......................................................................30 3.4.1 版权采购内部控制现状..............................................................