Study On The Improment Of Internal Control System Of Hunan Tobacco Yongzhou Branch

When it comes to tobacco production and consumption, China is the largest country in the world, accounting for more than a third of the global total respectively. With the speeding up of the global integration process, the performance of the framework of international tobacco control treaty and the gradually influx of foreign tobacco, domestic tobacco industry is faced with the fierce competition against foreign tobacco companies as well as the enterprise groups.Compared with that abroad, the existing relatively weaker internal control system has become one of the biggest constraints for the survival and development of tobacco industry.Based on the theory of internal control system the author targeted at the internal control system of Yongzhou. In the paper the author gave a brief introduction to development process, operation situation and the internal structure and analyzed some present internal control situation and pointed out the confusion of rights and responsibilities because of the combination of the government and enterprises and the poor awareness of the importance of internal control, the poor implementation capacity. The author analyzed those problems associated with internal control environment, management and assessment of risks, control activities, information and communication, and internal supervision. The author presented the analysis of the causes and proposed some measures to improve ranging from marketing, production, finance management to exclusive purchase management. The author analysed the internal control improvement scheme of yongzhou branch from the implementation of strategy, safeguard condition and the desired effect, especially in terms of power and responsibility and function division and system mechanism. Yongzhou branch should follow the principle of being stable and being gradual when implementing and putting into effect the internal control system and should pay attention to serving each other and cooperating with each other to realize its own management goal and improve the whole economic benefits.The content of this paper is from theory to practice, centered around how to establish an automatic mechanism to correct mistakes, block loopholes, protect property and check, adjust and control the whole management. The author proposed specific measures to how to improve the level of internal control to achieve the sustainable development of the industry, which is paid close attention to by the tobacco industry, and also to avoid possible disadvantages in the enterprise internal control. Besides, the author discussed some important processes and possible measures, which are practicble.