Improvement Research For Internal Control System Of M Tobacco Company Engineering Project

In recent years,the scale of tobacco enterprises has gradually expanded,the number of engineering projects has gradually increased,the scale of investment has been increasing,low benefit,high risk,waste,weak management and other problems are more prominent,which seriously affect the sustainable,healthy and stable development of tobacco enterprises.Therefore,establishing and improving the internal control system of engineering projects has become an urgent problem for tobacco enterprises to solve.At present,more and more attention has been paid to the internal control of enterprises.Some tobacco enterprises have improved their internal control from the aspects of environmental construction,audit supervision,process standardization and system improvement.This paper analyzes and studies the status and existing problems of the internal control of the engineering project of M tobacco company,points out the defects of the internal control of the engineering project,and puts forward the corresponding improvement plan.This paper summarizes the recent years at home and abroad about the research status of internal control of the project,the tobacco companies to M project internal control as the analysis object,using the COSO internal control theory and related theory knowledge,with reference to our country enterprise internal control basic norms and form a complete set of the internal control guidelines,analyzes the company’s existing problem and deficiency of internal control system,the company PT the project,the construction cost of the project,bidding,construction,completion final accounts of the whole process of research,analysis the causes of the formation of related problems,puts forward the corresponding improvement plan,In addition,the safeguard measures that may encounter obstacles in the implementation of the program and the expected results are expounded.By applying the theory of internal control to the project management of M tobacco company,the overall goal of project control is achieved,that is,to improve the quality of the project,ensure the progress of the project,control the cost of the project,and prevent commercial bribery,so as to realize the sustainable,healthy and stable development of the enterprise.