互联网游戏企业内部控制优化研究--以A企业为例  

Research on the Optimization of Internal Control of Internet Game Enterprises:Taking Enterprise A as an Example

作　　者：叶千雨 YE Qianyu(Lanzhou University of Finance and Economics,Lanzhou 730000,China)

机构地区：[1]兰州财经大学,甘肃兰州730000

出　　处：《商业观察》2025年第7期73-77,共5页BUSINESS OBSERVATION

摘　　要：互联网游戏企业内部控制是保证企业经营和管理合规性的关键。随着互联网游戏行业的不断发展,企业内部控制也面临着各种挑战和变化。因此,优化和研究互联网游戏企业内部控制成为业界关注的焦点。文章首先对互联网游戏企业内部控制的重要性进行了系统的阐述,分析了当前互联网游戏企业面临的风险和挑战。其次,提出了一系列优化和研究互联网游戏企业内部控制的建议,包括完善内部控制制度,建立和更新风险管理框架,提升内部控制人员素质。最后,优化和研究企业内部控制需要企业的积极参与和推动。只有这样,才能为互联网游戏企业的可持续发展提供可靠的保障。Internal control of Internet game enterprises is the key to ensure the compliance of enterprise operation and management.With the continuous development of the Internet game industry,the enterprise internal control is also facing various challenges and changes.Therefore,optimizing and studying the internal control of Internet game enterprises has become the focus of the industry.This article systematically expounds the importance of internal control of Internet game enterprises,and analyzes the risks and challenges faced by current Internet game enterprises.Then,it puts forward a series of suggestions for optimizing and studying internal control of Internet game enterprises,including improving the internal control system,establishing and updating the risk management framework,and improving the quality of internal control personnel.Finally,optimizing and studying the internal control of enterprises requires the active participation and promotion of enterprises.Only in this way can we provide a solid guarantee for the sustainable development of Internet game enterprises.

关 键 词：互联网游戏企业 内部控制优化 内部控制五要素 

分 类 号：F276.3[经济管理—企业管理]