Research On Construction Of Internal Control System Tobacco Enterprise

Internal control as an important means of business management, has been the focus of attentionof the academic circles at home and abroad. Along with our country the establishment of modern enterprisesystem, internal control system and system construction of internal control framework and gradually withinternational standards, especially in recent years, accounting fraud case, some well-known enterprises athome and abroad are going out of business case, stimulation of the accounting and management on theconstruction of internal control system in strong demand. Under this background, China’s Ministry offinance, audit department and other5ministries, in reference to the United States of America internalcontrol theory, unifies our country enterprise internal control present situation, formulated the" basicstandard for enterprise internal control", carry out since July1,2009, in all parts of the country along theinternal control storm, accelerated the internal control theory and practice in our country and application,played a better effect.In recent years, along with the" cigarette on the level of" overall planning of the fullimplementation and effective propulsion, tobacco industry economic operation volume rises apparently,overall efficiency to achieve relatively substantially growth, reform and development obtained new result,but tobacco control, perfecting the system, building a harmonious, the respect such as internationalcompetition pressure increases, the development of new industry. Stage and facing new contradiction andproblem, in the face of the new situation development of industry of new contradiction, improve tobaccoenterprise internal control level, solve the bottleneck restricting the development of the industry, enhancean industry to develop aftereffect and vigor of tobacco enterprise development has become a pressing task.This paper first reviews the domestic and foreign internal control reviewed the development, fordomestic and foreign internal control present situation analysis. On the internal control management oftobacco industry analysis of the current situation in China’s tobacco industry, analyzes the main problemsexisted in internal control, to Z city tobacco company as a case, analysed Z tobacco internal control presentsituation, problems and causes. On this basis, the Z tobacco company internal control for SWOT analysis,pointed out that Z tobacco internal control goal, the Z city tobacco company internal control of the five elements of the construction of" three " overall supervision system and the "four in one" professionalsupervision system, and to Z city tobacco company internal control implementation the key point ofresearch, put forward innovation" two first" in the post rather than fight for mechanism construction andimprove the internal control evaluation mechanism is proposed.