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论文编号：	5740
作者编号：	2220110320
上传时间：	2013/12/4 10:11:06
中文题目：	F市烟草公司内部控制研究
英文题目：	Research on F city tobacco company’s internal control
指导老师：	周宝源
中文关键字：	烟草行业，内部控制，关键控制点
英文关键字：	internal control, the tobacco industry, key control point
中文摘要：	随着全球资本市场对于企业内部控制的关注度不断提高，财政部等中央五部委审时度势，陆续出台若干关于内部控制方面的规范和指引，不断建立健全企业的内部控制制度，已经成为大势所趋。完善的内部控制制度，可以为企业顺利实现经营目标，保证资产的安全完整，经营效率持续提升，财务报告真实完整提供强而有力的制度保障。烟草行业作为国有大型垄断企业，如何在市场经济条件下，持续提升经营效益，保障国有资产安全完整，保证国有资产保值增值，避免违法违规行为的发生，已经成为摆在烟草行业面前亟待解决的问题。近年来，烟草行业的内部控制建设得到了各级领导的高度重视，内控工作取得较大的进步。但是随着烟草行业的不断发展和壮大，行业的内部控制仍然暴露出较多的问题和不足，存在许多亟待改进和完善的地方。本文通过研究内控制理论框架，以发放调查问卷的方式，从各个方面对F市烟草公司的整体内控情况进行了调查，并根据反馈结果，详细分析了F市烟草公司的法人治理结构，企业文化，管理流程控制，内部审计监督，内控考评等方面存在的问题和不足，充分结合烟草公司“专卖专营”的行业特殊性，从内控框架的五要素出发，提出相应的解决方法和思路。重点针对目前的内控监督不到位，风险评估机制缺失，绩效考评形同虚设等问题，着力加强解决，并提出一系列切实可行的办法。希望通过本文的研究探索，帮助F市烟草公司找到一条行之有效的内部控制管理之路。
英文摘要：	With increasing attention of the global capital market for the internal control of the enterprise, the Ministry of finance and the central five ministries size up the situation.They go on publishing the norms and guidelines on internal control. Establishing a internal control system of enterprises has already become the general trend. A perfect internal control system can help the enterprises to achieve business objectives, ensure the security and integrity of assets, continue to improve operational efficiency, guarantee the financial report true. The tobacco company is a large state-owned monopoly enterprise.Under the condition of market economy, how to improve operational efficiency, guarantee the safety of state-owned assets, ensure the maintenance and appreciation of state-owned assets, avoid illegal acts, has become an urgent problem for the tobacco company. In recent years, the construction of internal control of the tobacco company get a high degree of attention of leaders at all levels. The construction of internal control improve continuely. However,as the tobacco industry continues to develop and grow,much problems are exposed.There are many needs to be improved and perfected. From studying internal control framework,issuing questions,this paper studies all aspects of the F City Tobacco Company’s internal control,analysis the corporate governance structure,corporate culture ,management process control,internal audit and supervision,evlautation and other aspects.Integrated tobacco industry ‘s monopoly franchise ,from the five elements of the internal control framework ,this paper proposes solutions and ideas.Focusing on the internal supervision and assessment mechanism missing,ineffective performance appraisal and other issues,this paper propose a seies of practical solutions.Hoping through this study F City Tobacco Company can have a good internal control system .
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