Research On Financial Reporting Internal Control Evaluation Of A Tobacco Company

More and more financial scandal is occurred in the world, Especially， financialscandal is widespread in State-owned enterprises. For example: China Aviation Oilin2004. However, internal control evaluation provisions rarely. Financial reportinginformation distortion led to stakeholders to pay more attention to the reasons. Thestudy found that the failure of internal control is one of the important reasons.Therefore, how to effectively carry out the financial reporting internal controlevaluation has become the academic research focus. It can solve the problems ofinternal control system and minimize damage. At this stage, Studying the tobaccocompany’s financial reporting internal control evaluation is highly targeted andpractical significance.In this paper, By analyzing theory about financial reporting internal controlevaluation, Based on A Province T Tobacco Company belongs a monopoly industry,Combined with the situation of China’s financial reporting internal controlevaluation. Analyzing Financial Reporting Internal Control’s Situation. Thenstudying problems about financial reporting internal control evaluation. Finally, Putforward the measures. It based on the financial reporting process. IncludingPreparation is divided into financial reporting, financial reporting and it and submitfinancial reports, financial reporting, analysis and evaluation of four stages. So thatExecutor can find problems, and based on problems，Administrator can Improve theinternal control system.For the measures of A Province Tobacco company’s financial reporting internalcontrol’s the evaluation. It has some applicability on the same industry. So it helpscompany improve the financial reporting internal control system to ensure theauthenticity of financial information, and reliability.