多元协同视角下文化企业内部控制治理机制的构建

The Construction of Internal Control Governance Mechanism of Cultural Enterprises from the Perspective of Multiple Synergies

自21世纪以来,在政府的大力扶持下,我国文化企业借助于网络平台与信息技术发展迅速,然而在飞速发展的同时,文化企业内部控制也突显出许多弊端,比如网络安全、信息失真、组织结构的失效等。文章基于互联网环境下文化企业内部控制出现的各种弊端,依据多元协同治理理论,结合我国的实际情况,提出由政府、企业及社会公众多元化主体进行监督管理的公共治理方案,为构建文化企业内部控制机制提供参考。

Since the 21st century,with the vigorous support of the government,Chinese cultural enterprises have developed rapidly by means of network platform and information technology.However,with the rapid development,many drawbacks have been highlighted in the internal control of cultural enterprises,such as network security,information distortion,organizational structure failure and so on.Based on the disadvantages of the internal control of cultural enterprises under the environment of“Internet+”,according to the theory of multivariate collaborative governance,combined with the actual situation of our country,this paper puts forward a public governance plan which is supervised by the government,enterprises and the public,for the construction of cultural enterprises internal control mechanism to provide a reference.