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论文编号：	5726
作者编号：	2220110355
上传时间：	2013/12/3 18:12:48
中文题目：	贵阳市烟草公司基础设施投入内部控制研究
英文题目：	Guiyang Tobacco Company Internal Control Research For Infrastructure Spending
指导老师：	梅丹
中文关键字：	烟草公司;烟叶基础设施;内部控制
英文关键字：	tobacco company; tobacco infrastructure; internal control
中文摘要：	内部控制作为现代企业管理制度的一部分，越来越受到企业的关注和重视。随着中国加入世界贸易组织，国际烟草企业间的竞争越来越激烈，国内烟草企业垄断经营的局面有可能被打破，烟草企业必须走出去面对外来的竞争，企业高层必须对烟草企业的未来发展方向定位，提高烟草企业预防、识别、应对风险的能力。烟草企业过去实行的“政企合一”体制给行业带来了不少好处，但随着企业市场化的发展，这种体制越来越不适应市场化发展的需求。需要加强对烟草企业的内部控制，实现烟草行业持续、健康、稳定向前发展。烟草企业的基础设施建设以烟水配套工程和集约化烘烤工程为主，涵盖田间道路工程、烟田整治、土壤改良和其他方面。自2005年开始，全国各烟叶产区在国家烟草专卖局的指导下大力开展基础设施建设工作，在一定程度上改善了烟区恶劣的种植环境，提高了烟叶品质，增加了烟农收益，对烤烟生产实现规模化生产、集约化经营起到了很好的推动作用。基础设施建设工作的完备，既提高烟农种烟收益，同时也促进了企业的利税创收，增加政府的烟叶税收入，达到了共赢效果。基础设施投入资金是以烟草企业补贴为主。如何使补贴资金得到合理、正确使用，需要加强对基础设施项目各环节的监管，在保障工程质量的前提下，使烟农能够受益。但对于基础设施投入内部控制，行业内并未形成统一的标准，需要各家烟草公司在实践中进行不断探索，以此来实现对基础设施投入内部控制的规范化管理。本文首先对内部控制理论进行回顾，介绍贵阳市烟草公司基础设施投入立项、招投标、工程施工及工程竣工结算各阶段的内部控制，针对存在的问题进行原因分析，找出内部控制的薄弱环节的同时，对好的经验、做法进行总结。对基础设施投入内部控制提出了完善工作职责、增加全过程跟踪审计等一系列建议，希望能对烟草企业基础设施投入内控体系的建立提供参考。
英文摘要：	As a part of the modern enterprise management system, internal control was paid more and more attention by enterprises. With China's accession to the world trade organization, the competition between the international tobacco enterprises has become increasingly fierce, The situation of the domestic tobacco industry monopoly may be broken, tobacco enterprises have to go out in the face foreign competition, it is necessary for the tobacco industry executives to formulate the future development direction, improve tobacco enterprise's ability to cope with prevention, identification and risk.. The enterprises syncretic system in the tobacco industry has brought many benefits to the companies in the past, but with the development of marketization of enterprises, the system has become increasingly unsuited to the tobacco industry. It’s time for the tobacco industry to strength internal control of tobacco enterprise, to realize the continuous, healthy and stable development of the tobacco industry. The smoke water supporting projects and intensive baking projects are the main parts of the tobacco industry’s infrastructure; the tobacco industry’s infrastructure includes road engineering, tobacco field control, soil improvement and other aspects. Since 2005, under the guidance of the State Tobacco Monopoly Bureau, the infrastructure construction work was vigorously carried out in the tobacco producing areas, to some extent, it has improved the cultivation of tobacco harsh environment, the quality of tobacco leaves and farmers income, to achieve large-scale production and intensive management in tobacco production. The infrastructure work complete, can not only improve tobacco farmer’s income, but also promote the enterprise profit tax revenue. Increase the government's tobacco tax revenue to achieve win-win results. The infrastructure investment funds mainly provided by tobacco companies subsidies, how to use the infrastructure investment funds reasonably and correctly, the infrastructure projects need to strengthen all aspects of supervision, the protection of the project quality under the premise that farmers can get benefit. There is no unified standard for infrastructure investment internal control in the tobacco enterprises, which requires tobacco enterprise to explore in practice, in order to improve the standardized management of the infrastructure investment internal control. Based on the review of internal control theory, this article introduce Guiyang tobacco company’s infrastructure internal control in investment project phase, bidding phase, construction phase and completion of the project, analyze the weak link of the infrastructure internal control, summarize good experiences and practices .The infrastructure internal control would be better by improving the internal control duties, the whole process of tracking and auditing increasing number of proposals .In the hope of providing a reference to establish the company’s infrastructure investment internal control system .
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