Research On The Improvement Of Cigarette Sales Internal Control In Xiangtan Tobacco Company

In the economic globalization accelerates the development of the domesticmarket and the deepening of the economy system reform situation, China tobaccoindustry ’s business environment is complex and diverse, some new risk factorsgradually cumulative exposure. Tobacco company cigarette sales and receivables linkof internal control has many problems need to study to improve and solve. Mainlyembodied in: the industry monopoly position to lead enterprises to the importance ofinternal control lack of awareness, lack of effective control mechanism inside thecompany and to the lack of control and management system. The tobacco industry isfacing grim situation demands of tobacco enterprise internal control level must beimproved and innovation.This paper first on the domestic and foreign various stages of internal controltheory development course and distribution of tobacco industry internal controlrelated research reviews. Then the internal control related theory and characteristicsof internal control system of tobacco and the correlation analysis. In the light ofXiangtan city tobacco company sales of existing problems of the internal controlsystem of internal control and cigarette sales to the implementation of the key points,risk undertook detailed analysis and study. Based on the Xiangtan City TobaccoCompany cigarette sales and payment of part of the internal control system inaccordance with the COSO framework of internal control theory and our countryMinistry of Finance published2010" enterprise internal control standard" in" internalcontrol design guideline No. ninth-sales" specific requirements for the improvementof design, combined with the actual management of Xiangtan tobacco company, onthe corresponding improving and perfecting internal control of cigarette salesperformance examination and evaluation mechanism is proposed and the specificimplementation measures and evaluation mechanism. To achieve the company onsales and receivables aspects of the accounting control, to ensure that the cigarettespecial goods monopoly business and sales, and earnestly safeguard the Chi nesetobacco" national interest first, consumers first" purpose. City of Xiangtan tobaccocompany management level and enhance the core competitiveness of thestrengthening and even the tobacco industry ’s sustainable development has certainresearch value and practical significance.