Studies On The Internal Control Of Monopoly State-owned Enterprises

State-owned enterprises, especially monopoly state-owned enterprises are the lifeblood of the national economy, play a important role in economic life in our country.Monopoly of state-owned enterprises to strengthen internal control, is not only optimize management of state-owned enterprises and is basic meaning to establish modern enterprise system, but also the monopoly of state-owned enterprises to strengthen internal controls is objective need to curb corruption and anti-corruption. It is a necessary requirement to strengthen studying the internal control research of the monopoly state-owned enterprises for not only to improve the economic benefits, but also for development of the socialist market economy. It is a key for the monopoly state-owned enterprises not only to strengthen improving the quality of accounting information, but also to scientific decision-making of state-owned enterprises. Therefore, it is of an extremely important value not only to strengthen the internal control of the state-owned enterprises for establishing modern enterprise system, but also for the implementation of the scientific concept of development which is proposed by the CPC Central Committee.The internal control of monopoly state-owned enterprises is the research object in this paper. In the internal control system of Changde Cigarette Factory, based on empirical research, we will analyze of China state-owned monopoly problems in the internal control system, and further analyze its causes, and finally focus on improving state monopoly system of internal control countermeasures. This article is divided into six chapters. The first chapter describes the purpose and significance of thesis topic, review and research methods and structural arrangements. The second chapter elaborate the internal control system and the basic theory of state-owned monopoly. The third chapter analyzes the monopoly status of state-owned enterprises and the reasons for lack of internal control. The fourth chapter has the case of Changde Cigarette Factory as a empirical research. The fifth chapter is about Countermeasures of perfect internal control system of monopoly state-owned enterprises. Chapter VI is the conclusion, attributed to full conclusion.In this paper, in order to strengthen the internal control of monopoly state-owned enterprises, we should to improve governances structure, strengthen controlling "the internal person"; strengthen management control, attention to accounting controls; emphasis on the audit supervision, the docking of internal control and external control; We should strengthen the accountability system, strengthen the responsibility means; Finally, we should nurture corporate culture, internal control environment optimized state-owned monopoly.