烟草企业内部控制体系构建分析——以h省烟草公司z市公司为例

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1、ABSTRACTInternalcontrolasanimportantmeansofbusinessmanagement,hasbeenthefocusofattentionoftheacademiccirclesathomeandabroad．Alongwithourcountrytheestablishmentofmodernenterprisesystem，internalcontrolsystemandsystemconstructionofinternalcontrolframeworkandgradually、)I，itllinternation

2、alstandards，especiallyinrecentyears，accountingfraudcase,somewell·knownenterprisesathomeandabroadaregoingoutofbusinesscase，stimulationoftheaccountingandmanagementontheconstructionofinternalcontrolsysteminstrongdemand．Underthisbackground,China'sMinistryoffinance，auditdepartmentandothe

3、r5ministries，inreferencetotheUnitedStatesofAmericainternalcontroltheory,unifiesOurcountryenterpriseinternalcontrolpresentsituation,formulatedthe。basicstandardforenterpriseinternalcbntrol”，carryOutsinceJuly1，2009，inallpartsofthecountryalongtheinternalcontrolstorm，acceleratedtheintern

4、alcontroltheoryandpracticeinOurcountryandapplication,playedabettereffect．Inrecentyears，alongwiththe”cigaretteontheleveloffoverallplanningofthefullimplementationandeffectivepropulsion,tobaccoindustryeconomicoperationvolumerisesapparently,overallefficiencytoachieverelativelysubstantia

5、llygrowth,reformanddevelopmentobtainednewresult,buttobaccocontrol，perfectingthesystem,buildingaharmonious，therespectsuchaSinternationalcompetitionpressureincreases，thedevelopmentofnewindustry．Stageandfacingnewcontradictionandproblem，inthefaceofthenewsituationdevelopmentofindustryofn

6、ewcontradiction,improvetobaccoenterpriseinternalcontrollevel，solvethebottleneckrestrictingthedevelopmentoftheindustry,enhanceallindustrytodevelopaftereffectandvigoroftobaccoenterprisedevelopmenthasbecomeapressingtask．Thispaperfirstreviewsthedomesticandforeignintemalcontrolreviewedth

7、edevelopment,fordomesticandforeigninternalcontrolpresentsituationanalysis．OntheinternalcontrolmanagementoftobaccoindustryanalysisofthecurrentsituationinChina'stobaccoindustry,analyzesthemainproblemsexistedininternalcontrol。toZcitytobaccocompanyasacase，analysedZtobaccointernalcontrol

8、presentsituation，pr