Research On The Improvements On Internal Control System For Sales And Money Collection Of H Tobacco Industrial CO.,LTD

In recent years, China’s enterprises in which the competitive market environmentis more and more intense, enterprises are facing the risk of the diversity and complex.Many once well-known brand has perished in the competition, which arousedwidespread concern on the ability of corporate governance. In order to standardize ourproduction business behavior and improve the level of enterprise risk management,the relevant ministries has introduced a series of internal controls and guidelines torequest and urge the major and medium enterprises in China to establish a soundinternal control system internal control as a tool to enhance our corporate governancestandards will play an increasingly important role in China’s production and operationmanagement activities. At present, China’s internal control system has also mademany achievements, but this is still relatively backward compared to the advancedWestern countries, China’s enterprises in the process of building the internal controlsystem still exist some problems in the future development constantly improve.The state-owned enterprises are the lifeblood of our national economy, the riseand fall of state-owned enterprises determine that China’s economy can continue tomaintain high-speed, health, sustainable development, the construction of its internalcontrol system has been the focus of attention of the relevant state departments. Inrecent years, by the impact of the WTO and the WHO, the tobacco industry as one ofChina’s state-owned economic pillar industries suffered from the impact of domesticand foreign, how to use the modern management tools to improve the company’s riskmanagement of China Tobacco Hunan, and how to make the China’s tobacco industrybigger and stronger will become very meaningful. This article is based on Chineseinternal control standard system, then using the knowledge of modern managementscience, economics, engineering to analysis the China Tobacco Hunan Industry’sproblems of the internal control of sales and receivables, and then, to ask questionsand find out the cause of the problem. On this basis, a combination of theory andpractice improvement measures are proposed for Hunan Tobacco sales and receivablesinternal control system, and finally summarizes the conclusions of the paper, pointedout the limitations and shortcomings of this article.