Research On Improving The Internal Control Of Costs And Expenses Of National Tobacco Corporation In A Province

At present internal control system of costs and expenses has been established inmany Chinese companies.However,it is more common to see establishment of variousfinancial management system,such as the cost accounting system,comprehensivebudget management system,business entertains cost management system,travelexpenses borrowing and expense reimbursement system,etc,rather than establishingcomprehensive internal control system of costs and expenses.The lack of integratedinternal control system of costs and expenses results in flaws when the system isestablished and implemented.In terms of this phenomenon,this paper discusses basictheories of costs expenses internal control and analyses current situation and problemsexisted in National Tobacco Corporation in A Province,and raises correspondingsolutions to consummate internal control system of cost expenses in this company.This paper is divided into five chapters.Chapter1,Introduction.On the basic ofintroducing the research significance and research background,I review andsummarize the relevant documents and materials at home and abroad,including thebasic concept of the internal control, the relationship of internal control and corporategovernance as well as theories concerning internal control of costs andexpenses.Chapter2,The basic theories for the internal control in costs andexpenses,Firstly,concept and basic content of internal control are introduced.Then thepaper demonstrates rationale of internal control in cost and expenses to prove thenecessity of it.Besides, the paper concludes features of tobacco industry and internalcontrol of costs and expenses in tobacco industry.Chapter3,according to the internalcontrol framework in costs and expenses,the paper analyses current situation andpinpoints the problems concerning internal control of costs and expenses of NationalTobacco Corporation in A Province.Chapter4,various suggestions and solutions areproposed according to existed problems.Chapter5,the paper provides a safeguardmechanism for the improvement on internal control of costs and expenses.