Research On Internal Control System Construction In Tobacco Industry Enterprises

In recent years,as an important means of enterprise management internal control,more and more domestic and foreign enterprises concern and attention.With the establishment of modern enterprise system,the construction of the internal control system and the system gradually with the international system of internal control framework.According to the "research ideas put forward problems--Analysis of the problem--solve the problem",the research uses normative research method,the combination of theoretical and empirical,with the theory of internal control internal control management theory,risk management theory and risk oriented as the theory basis,background and improving internal tobacco industry enterprises based on the concept of control and management,to construct the internal control system of tobacco industry enterprises as a starting point,based on the investigation of X tobacco industry limited liability company,the analysis of the existing internal control management of tobacco industry enterprises in China the status quo,methods,characteristics and the reality of the problem,and the influence on the internal control and management of the factor analysis,finally puts forward some effective construction of internal the control system of enterprises in China tobacco industry and similar industrial enterprise innovation suggestions.Through the analysis of internal tobacco industry enterprise target control system construction,clear frame elements of the internal control system,using the method of PDCA and risk management,production and operation enterprises need to comb into the internal control system of control range of the core business process,and the key to the process control of risk analysis and assessment points,and then determine its risk degree,combined with the present situation of the enterprise existing control measures for control,defects,by optimizing the process,system improvement,information system construction and other risk response measures,the construction of internal control system;internal control evaluation,through the business after the evaluation,the anti-corruption Risk Dynamic assessment and other activities of the internal control evaluation system,through adjusting control target,system and process evaluation results to improve the information technology,the improvement measures,construction of internal control evaluation system.The internal control system of the integration of internal control system and internal control evaluation system of two sub-systems which constitutes,achieve construction can realize self complete framework internal circulation of the control of enterprises to adapt to the status quo of tobacco industrial enterprise.