SY Tobacco Company Internal Control Problem Analysis And Countermeasures Research

As an important means of enterprise management,internal control error against the disadvantages for contemporary enterprises,improve the operational efficiency of profitability and have a positive effect,such as from its essence,is a part of enterprise risk management,it is also the focus of academic circles at home and abroad.Since the 21 st century,IT technology popularization,tobacco sales enterprises have to realize the integration of the enterprise management and financial business,enterprise accounting internal and external environment has changed a lot.The rapid development of network technology has changed the enterprise management environment and the idea,broaden the scope of the enterprise management and content,and it affects the enterprise accounting information system and characteristics of the specific content of the internal control system and lead to an enterprise accounting information system internal control mode is changed.Information technology not only puts forward new requirements to the enterprise transformation,but also brought opportunities and challenges to accounting work.In order to adapt to this change,enterprises need to improve the efficiency of management,ensure enterprise management benefit and the reliability of financial information,it is the internal control of accounting information system put forward higher requirements.At present,most enterprises in China are trying to or has been set up accounting information system internal control system,but it is still in its infancy.To establish a sound accounting information system internal control system is not only the internal mutual restriction and supervision,but also the necessary requirement of enterprises to enhance their competitiveness.With particular significance for modern enterprise internal control.Tobacco salesenterprise is an important part of national economy,the economic development and social stability plays an important role in promoting.Internal control is the core internal management subsystem,is an important part of scientific management.From the relatedtheory problems of internal control,this paper analyze the SY tobacco company internal control present situation and existing problems,and analysis the root causes of problems,and tries to put forward effective improvement methods to help raise the levelof the company's internal control.The full text is divided into four parts.The internal control of the first part mainly introduced the basic concept and basic theory problems.The second part introduces SY tobacco companies and the present situation of internalcontrol problems,namely,the internal control environment is not ideal,risk management mechanism is not perfect,lacks reasonable internal control specific link design,internal information communication,internal audit supervision mechanism is not sound.The third part is on the second part analysis of the causes of our country enterprise internal control problems,the fourth part,put forward the corresponding countermeasures,trying to perfect the system of the SY tobacco company's internal control framework.