Research On Internal Control Of The Recovery Of Cigarette Sales

Tobacco enterprise is a monopoly enterprise,which has obvious policy orientation.Since China's accession to the WTO,the barriers to entry of foreign tobacco and the fierce competition of the big tobacco companies in the domestic market,the importance of internal control to tobacco enterprises has become increasingly prominent.Further strengthening internal control and improving awareness of risk prevention is an important task of tobacco companies internal control.The inflow of funds is the enterprise's blood,cigarette sales is the core business of tobacco enterprises,is an important part of sustainable development of enterprises.How to ensure the safety of the goods,especially to prevent the risk of fraud is the priority among priorities,therefore,how to improve the enterprise internal control system of cigarette sales payment,is a necessary condition to ensure the sustained and healthy development of tobacco enterprises.In order to regulate the internal control,the internal control of tobacco companies sales and receivables link as the research object,combined with the characteristics of cigarette sales payment of D tobacco companies,the payment process is divided into two stages: the stage of loan recovery operations and loan recovery electronic settlement stage.This paper uses payment related theory,the present operation situation of the business recovery of tobacco enterprises is described with the five elements of internal control framework,pointed out the existence of D tobacco companies payment problems and risks,and the causes are analyzed,puts forward improvement suggestions.In this paper,taking into account the safety,effectiveness and timeliness of payment at the same time,put forward the countermeasures including the improvement of the authorization and approval system,the establishment of the post responsibility system,strengthen staff training,improve the application of information system,strengthen the daily maintenance system,strengthen the continuous supervision mechanism,ensure the safety of the recovery of funds.This paper aims to research on the internal control of D tobacco companies cigarette sales payment,for other tobacco companies to improve cigarette sales payment and provide the reference of internal control,to ensure the development of financial security and sustainable enterprise.