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论文编号：	11019
作者编号：	2220140431
上传时间：	2019/6/17 15:32:02
中文题目：	ZY卷烟厂内部控制研究
英文题目：	The Internal Control Research of ZY Cigarette Factory
指导老师：	黄福广
中文关键字：	烟草；工业企业；内部控制
英文关键字：	Tobacco; Industrial Enterprises; Internal Control
中文摘要：	中国是世界上最大烟草生产国和消费国，我国烟草企业在专卖体制的保护下，为国内税利增长做出了巨大贡献。内部控制作为企业现代化管理的重要工具，在烟草企业内部得到了全力推广并初具成效。但是一些单位虽然制定的内部控制制度，但内容过于简单，可操作性和执行程度十分有限，不足以满足现代企业发展的要求。 ZY卷烟厂是GZ中烟工业有限责任公司的子公司，是贵州省的重要工业企业。近年来，在经济下行、卷烟提税顺价、卷烟销量大幅下滑的大环境下，集团公司及ZY卷烟厂都处于企业发展的关键时期。为了跟上集团公司的整体发展步伐，实现企业自身的“二次创业”，需要从内部控制的角度寻找企业发展的关键点，调整管理结构，从而实现企业的成本管理提升和产品结构升级，提升企业综合实力。本文采取理论分析和案例分析相结合的方法，以ZY卷烟厂的内部控制状况为研究对象，从内部控制制度设计、执行等方面深入分析，结合烟草企业特殊的垄断性质，剖析其内部控制存在的问题并提出改进措施。通过研究发现，随着企业的发展和转型，ZY卷烟厂内部控制框架已经形成。目前其内部控制存在的主要问题有：内部控制机构设置不完整、内控制度建设不规范、业务流程执行效率低下、风险防控体系不健全以及内部监督流于形式的问题。本文结合内部控制的相关理论基础，提出以下改进措施：优化控制环境、完善制度建设，突出员工素质建设、优化预算管理模式、完善风险管理体系和健全激励考核机制。通过研究，其结论有助于ZY卷烟厂内部控制水平的提升，对提升企业竞争力有积极作用。
英文摘要：	China is the largest tobacco producer and consumer in the world. Under the protection of the monopoly system, Chinese tobacco enterprises have made great contributions to the growth of domestic tax and profit. As an important tool of modern enterprise management, internal control has been fully promoted and achieved initial results in tobacco enterprises. However, although some units have formulated internal control system, the content is too simple, operability and implementation degree is very limited, which is not enough to meet the requirements of the development of modern enterprises. ZY cigarette factory is a subsidiary of the Guizhou tobacco industry limited liability company ，which also is an important industrial enterprises in Guizhou province. In recent years， under the circumstances of economic downturn， cigarette tax increase， cigarette sales decline， the factory is in a critical period of enterprise development. In order to keep pace with the overall development of the group company and realize its own "second venture"，it is necessary to find the key points of enterprise development from the perspective of internal control, adjust the management structure, so as to realize the upgrading of enterprise cost management and product structure, and enhance the comprehensive strength of the enterprise. This paper takes the internal control situation of ZY cigarette factory as the research object by combining theoretical analysis with case analysis. It deeply analyses the design and implementation of internal control system, and combines the special monopoly nature of tobacco enterprises to analyze the existing problems of internal control and put forward improvement measures. It is found that with the development and transformation of enterprises, the internal control framework of ZY cigarette factory has been formed. At present, the main problems of its internal control are: incomplete establishment of internal control institutions, non-standard construction of internal control system, inefficient implementation of business processes, imperfect risk prevention and control system and formality of internal supervision. Based on the theory of internal control, this paper puts forward the following improvement measures: optimizing the control environment, improving the system construction, highlighting the quality of employees, optimizing the budget management model, improving the risk management system and improving the incentive and assessment mechanism. Through the research, the conclusion is helpful to improve the internal control level of ZY cigarette factory, and has a positive role in enhancing the competitiveness of enterprises.
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