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论文编号：	5794
作者编号：	2220110337
上传时间：	2013/12/4 19:22:09
中文题目：	Z烟草公司内部控制研究
英文题目：	Research on Internal Control of Z Tobacco Companies
指导老师：	黄福广
中文关键字：	内部控制，烟草公司，内部控制机制，内部控制运行，内部控制优化
英文关键字：	internal control, Tobacco companies, mechanism of internal control, function of internal control, optimization of internal control
中文摘要：	随着经济全球化的快速发展以及现代公司治理理论的不断完善，内部控制作为企业管理的重要组成部分，越来越受到国内外企业的重视。西方国家市场经济起步早，理论发展较为成熟，对企业管理比较重视，在内部控制方面的理论研究与实践运用比我们国家更加透彻和深入。总的来说，国外企业的内部控制水平要普遍高于国内企业，在国际市场竞争中会比国内企业更有优势。因此，我国企业必须建立起完善的企业内部控制体系，提高内控水平，降低经营风险，才能有效应对国际竞争。 有鉴于此，本文希望通过在研究国内外现有的内部控制和相关理论研究成果的基础上，结合在Z烟草公司的实际工作经验，综合运用当前内部控制相关理论，对Z烟草公司内部控制现状和控制效果进行深入分析。通过分析总结Z烟草公司内部控制的组织和现状，对比既定的内控目标，分析内控的效果以及存在的问题。然后，在内部控制分析框架的基础上，对Z烟草公司内控失效进行原因分析，并在此基础上结合内控的成本与效果的均衡分析，围绕Z烟草公司内部控制目标对其内控进行优化设计，力求使Z烟草公司内控更加完善、更加有效，同时也为其他公司完善内控提供参考和借鉴。 本文重点是构建出内部控制分析框架，分析控制执行机制与内外部环境的匹配性问题，总结得出这样的研究成果，即与不同的内外部控制环境相适用的内部控制执行机制，并以Z烟草公司内控优化为案例进行具体应用。
英文摘要：	With the rapid development of economic globalization and the continuous improvement of Modern Corporation governance theory, internal control are getting more and more attention from domestic and foreign enterprises as an important part of enterprises management. Western market economy started earlier,which have more mature theory and value enterprise management. The theory research and practice application of internal control aremore thorough and deep than our country. In general, the level of internal control of foreign enterprie is generally higher than domestic enterprises, and in the international market competition foreign enterprise will have more advantages. Therefore, chinese enterprises have to establish the perfect internal control systerm, improve internal control level, and reduce business risks, to deal with the international competition effectively. In view of this, basing on the existing abord and domestic research results of internal control and its related theories ,combining the practical experience of tobacco companies Z, and the integrated use of current internal controls theory and related theory , this artical hopes to analysis the tobacco company's internal control status and the effects in-depth. By analyzing and summarizing the organization and the stasus of Z tobacco company's internal control, comparing to the established internal control objectives, analyze the effects of internal control and its problems. Then, basing on the analysis framework of the internal control, analyze the reasons of Z Tobacco Company's internal control failure, and on this basis, combined with the analysis of the balance between the cost and effectiveness of internal controls, make a better design to its internal control on the tobacco company Z internal control objectives to make Z tobacco companies system more perfect and effective ,as well as to provide reference to other companies which can help to improve their internal contol system. The emphasis of this paper is to construct the internal control framework of analysis, analysis of control matching issues in implementation mechanism and the internal and external environment, summarizes the results of research on this, namely with different internal and external control environment for the implementation of internal control mechanism, and take the Z tobacco companies internal optimization as a specific case application.
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