Discussion Of Internal Control In Enterprises

Ministry of Finance has published in 2008 and 2010, "Enterprise internal control basic specification" and "Enterprise Internal Control Guidelines" for the construction of the internal control system.They are aimed to provide a scientific guidanceto improve administrative internal controls.And they are milestone in the development of control theory. Scientific and effective internal control system can help enterprises to achieve its management objectives ande make an important contribution. Only the establishment and development of enterprises adapt to the level of risk management and internal control system as a guarantee, companies could become a modern enterprise with leading level in the world. Objective of the evaluation implementation of internal control is to find out the weakness of the internal control and modify it to strengthen management, improve operational efficiency and achieve healthy and sustainable development of enterprises. So the evaluation of internal control to promote enterprises and to establish and perfect the internal control system.Also it can ensure the implementation of internal control systems are present a lot of sense, so that the function and role of the internal controls to be fully played out, and ultimately to run a business Strategic objectives.After the evaluation of internal control Anhui tobacco companies,this paper conducts a comprehensive analytical thinking of the status of Anhui tobacco company’s internal control evaluation.The problems are described further understand the business currently a common problem of internal control.It includes management philosophy obsolete, organization incomplete structure, corporate culture, insufficient awareness of risk prevention, control activities imperfect, communication is not smooth, and inadequate supervision. And after analyzing the causes of these problems, this paper made specific recommendations for improvements, optimization of the internal environment, specific measures to strengthen risk assessment, control activities to improve and strengthen internal and external communication, strengthen supervision and other aspects to improve its internal control construction.Thus enhancing the company’s future competitiveness and profitability in the market. Combined with case, the discussion of the optimization of internal control measures, hoping to build China’s large state-owned enterprise internal control evaluation system play a positive role in promoting China’s state-owned enterprises.In order to evaluate the development of the internal control, this paper enhances the management level and promoting business goals.The body of this paper is divided into the six chapters,to carry out the administrative units of internal control. The first chapter is an introduction.This article introduces the topic of meaning and context, through domestic and international research literature review, building ideas and methods studied.Thus tease out research framework; The second chapter is an overview of internal control theory.Firstly, the concept of internal control; secondly, introduce the basic elements of internal control; and finally, describes the theoretical basis of internal control. The third chapter is the status of internal control.It introduced Anhui tobacco companiesand its internal control system, etc., for its internal control system and internal control operations were introduced. The fourth chapter in Anhui tobacco company’s internal control and cause analysis, are described and analyzed them in terms of the five elements. To arrive at its internal control environment is weak, the lack of early warning mechanisms risk identification and risk control, low level of importance of full participation in internal control, lack of industry support legal norms, lack of internal control system specification design industry-specific, external oversight punish small efforts and other issues.The fifth chapter summarizes the previous two chapters and draw Anhui tobacco specific internal control improvements:the internal control environment, a sound internal control system, optimize the allocation of rights and responsibilities of the organizational structure, improve the cultural construction units, the establishment of healthy human resources policy and performance evaluation system and so on; in internal risk control, clear job responsibilities, risk awareness officer, refinement of business risk point of control; in the reconstruction of internal control activities, building democracy, professional and comprehensive internal control system; the information communication aspect, the combination of the internal control systems and information systems and internal demand and establishing financial information system; evaluation of internal control oversight, giving a stronger internal audit independence, the establishment of an independent internal audit institutions and audit committees opinion. Chapter six, the conclusions and outlook. Based on the results of case studies, the paper hopes Anhui tobacco case study on the reform of the internal control improvement measures to provide practical reference recommendations.