Research Of The Internal Control System In Sichuan Tobacco Commercial Enterprise

Internal control system is a control system established and formatted by the full stall members of the enterprises, and it aims to ensure enterprise strategy, management efficiency and results, financial reporting and management information to be authentic, reliable and integrated, ensure the safety of assets and compliance with laws and regulatory requirements set by point, line, surface formed by combining with self regulation and constrained control system. Internal control system is the product of the development of the market economy, the crystallization of enterprise development, an important means of the modern enterprise management, and the important way for the enterprises to realize risk control, standardized operation, scientific management. It can improve enterprise management level, and play a better role in enhancing the competitiveness of the enterprises.The introduction to the internal control system is the inevitable requirement of tobacco industry’s reform and development. Especially for tobacco commercial enterprises, in recent years.with the gradual implementation of the reform in industry management system and the assets, it has established the position of management main body in city and state company for the corporate market, and with the whole industry management benefit, assetscale, rapid growth of investment in fixed assets, facing more and more complex international environment, therefore, we need to further strengthen basic management through the introduction of the internal control system.tobacco commercial enterprises needs to achieve business process standardization management, cure, preventiion. risks, improving efficiency in order to adapt to the requirements of the development of market management main body.This paper expounds the necessity of the tobacco industry to introduce the internal control management system, and make a research of the application of internal control management system of tobacco commercial enterprises in Sichuan. In accordance with environmental analysis--risk assessment--control activities--information communication-supervision five elements analysis of train of thought, it takes the business process as the main line, focusing on the control and analysis of key nodes. Combined with outstanding industry development target, it describes the tobacco industry management of the internal control system construction, operation, supervision and improvement. It is aimed to realize the transformation from the traditional internal accounting control of enterprises to the enterprise internal control management system in Sichuan tobacco business.In the monetary fund supervision and control system, this paper discusses how to implement centralized management of funds, and how to carry out two lines of revenue and expenditure management, payment clearing in the management methods, how to build the capital supervision system and financial system and budget system effectively, in order to implement the whole docking and tracking of monetary fund income, expenditure and the budget.Included in prepayments control system, according to the actual situation of Sichuan tobacco commercial enterprise, in the engineering payment, it puts forward the implementation according to the progress of the project and auditing in progress, the management in advance according to the schedule. It introduces information management means on the accounts receivable management; realizing the timing prompting, responsibility to the internal personnel management mechanism, achieving the payment on the basis of the follow-up tracking, personnel to implementation management mechanism.In fixed assets and major project control system, this article elaborates the classification management methods by category and amount of funds, reaches the purpose of "authority, layer upon layer monitoring’In the internal auditing supervision system, this paper presents the independent auditing, auditing organization accreditation, comprehensive auditing and auditing focusing on the combination of form, it puts forward some new forms of auditing such as economic responsibility auditing, cross auditing and the third party auditing, establishes a strict auditing system.In the construction of the internal control system in the process, this paper also discusses how to combine the enterprise management strategy, and establish a management control management system, enhance the efficiency of the management objectives and tasks.build on the evaluation of work performance and capacity, form a management by objective assessment system, enhance the management efficiency and quality, to ensure the effective implementation of the enterprise development strategy.