Study On The Optimization Of Internal Control System Of Tobacco Shenzhen Longgang Company

May 13,2017,Shandong,Dezhou,Leling City Council(Marketing)marketing chief Zhang Hanfu lost contact with public funds,involving a total of 1 million 868 thousand yuan.According to the National Bureau of the State Administration of instructions,to do the lead,in conjunction with the monopoly,property trial,sales and other departments to set up an investigation team of Zhang Hanfu lost the case and exposed the Dezhou Bureau(company)of illegal business problems to carry out investigation,and instructed the Shandong provincial Bureau(company)the persons responsible for serious accountability processing.The case exposes loopholes in the tobacco industry's internal control system.For a period of time,internal control accidents in tobacco industry have been frequent,and the degree of public participation and social public opinion has been high.The particularity of tobacco and its products determines the high monopolization of tobacco industry.Under the new situation,it is urgent to control the operational risk of the internal control system of the application of scientific management,and to carry out the research and optimization of the internal control system of the tobacco industry is of great importance to the overall development of the problem.The research in the tobacco companies,the cigarette risk management and internal control theory are combined,from the analysis of the operating status of cigarette,cigarette operation of the existing internal control system and optimization measures,optimize the organization establishment,listing information collection,risk seeking,risk evaluation,risk control measures,the internal control system of early warning and performance assessment of specific update the contents of elements.At the same time,using the idea of PDCA,the internal control system of cigarette management was designed.After optimization,four stages of application plan,execution,check and analysis were carried out,and the internal control system of cigarette was promoted continuously.A variety of tools used in the study,quantitative risk assessment is proposed,through the calculation and statistical analysis of repeated,put forward measures of risk classification,so as to facilitate the subsequent risk control measures more targeted,but also provide basis for the correct measurement and the subsequent risk classification management.The paper is based on Shenzhen City,Longgang tobacco company,check the internal control system of the existing gaps in the cigarette business,internal control and risk management theory to the practical work for test and further optimization.Through nearly one year's practice,the author has collected a great deal of work data,has analyzed the difficulty which meets in the system optimization process,the solution,and proposed the performance appraisal mentality.From the angle of system optimization,to explore ways of cigarette management internal control system optimization,strengthen the supervision on job activities,improve their risk prevention capacity,to further improve the management of the internal control system of cigarette tobacco system,and ultimately achieve business risk identification,control objectives,to provide reference for the tobacco industry cigarette Business Internal Control System optimization.