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论文编号：	5814
作者编号：	2220110318
上传时间：	2013/12/5 1:42:50
中文题目：	P市烟草公司内部控制研究
英文题目：	Research on P city tobacco company’s internal control
指导老师：	黄福广
中文关键字：	P市烟草公司,内部控制建设,关键控制点
英文关键字：	P Tobacco Company, Internal control building, key control point
中文摘要：	随着社会经济的发展，企业对内部控制重要性的认识也越来越深刻。外部竞争的不断加剧和内部管理水平提升的需要使得各个企业不断地提高自身的内部控制水平。得益于烟草专卖法的保护，烟草行业从成立之初至今一直保持着高速的发展，税利也成为了国家财政收入的主要来源之一。高速发展的背后是日益复杂的企业经营管理。随着《烟草控制框架公约》的签署和经济体制改革的不断深化，如何进一步加强经营管理水平，确保国有资产保值增值，防范违纪违法行为的发生已经成为了迫在眉睫的问题。本文基于行业“专卖专营”的特点，结合烟草商业企业的战略目标和总体要求，通过对P市烟草公司内部控制现状的调研，分析P市烟草公司内部控制现状，指出目前内部控制存在的问题，并从COSO内部控制整合框架的五要素入手，建立起一套适合P市烟草公司的内部控制措施。该措施立足P市烟草公司经营管理实际，具有较强的实用性，对烟草行业商业企业其他地市烟草公司的内部控制建设也具有一定的参考价值。本文分为六个章节。第一章是引言部分，阐述了选题的背景，指出本研究的目的与意义。介绍了国内外内部控制理论研究的发展历程及现状，并对本文的研究方法和结构框架做了说明，提出本文的创新点。第二章是理论部分，详细阐述了内部控制的定义、目标及基本要素，并对内部控制相关理论做了介绍。第三章首先简单交代了烟草行业的发展背景，并对P市烟草公司的组织架构及与内部控制相关的科室职能做了介绍，采用问卷调研方法对P市烟草公司内部控制现状进行调查，并分析存在的问题及问题产生的原因。第四章针对P市烟草公司内部控制措施存在的问题，提出解决的办法，从五要素出发通过关键控制点构建内部控制措施,同时提出将内部控制措施转化成公司制度的具体方法。第五章是结论。总结本论文的研究成果及不足之处。
英文摘要：	With the development of society and economy, the enterprises have a more profound understanding for the importance of the internal control. What make the enterprises continually to improve their level of internal control are the growing external competition and the demand for promoting the level of internal control.The tobacco industry has been maintaining a rapid growth since its foundation until now, and the tax of tobacco has also been a main source of our country’s financial revenue. All these benefit from the protection of Tobacco Monopoly Law. The enterprises have to face the increasingly complicated problems of operation and management with a fast development. With the subscription of Framework Convention on Tobacco Control and a deepen reform of economic system, we confront many urgent problems, such as how to further enhance the level of operation and management, how to ensure the maintenance and appreciation of the value of national assets, and how to prevent the actions of breaking laws and regulations. This paper, on the basis of the characteristics of “Monopoly” of tobacco industry, combined with the strategic goals and overall requirements, analyzes the present situation of internal control of P Tobacco Company and points out its existing problems through the survey of internal control measures of P Tobacco Company. We should build a set of internal control measures which suits P Company from the five components of COSO internal control framework. This measure is grounded on the reality of P Company’s operation and management with a high practicability, which has reference values for the internal control building of tobacco industry and other prefecture-level city tobacco companies. This paper has six chapters. The first chapter is the introduction. In this part, I explain the background of this topic, and point out my intention and meaning of this research. While I introduce the development history and present situation of theory research of the internal control both at home and abroad, I also give an explanation of the research methods and framework of this paper as well as the creative point.The second chapter is the theory part. I explain the definition, goals and basic elements of the internal control, and give an introduction of the relative theories of the internal control at length. The third chapter is to introduce the development background of tobacco industry in brief, as well as the organizational structure of P Tobacco Company and the department functions that are related to internal control. I research the current situation of internal control of P Tobacco Company by questionnaire survey, and analyze the existing problems and its reasons.The forth chapter is to give solutions to the problems of internal control measures of P Tobacco Company. The enterprises can build the measures of internal control by key control point on the basis of five components. Meanwhile, I put forward the specific methods of transforming the internal control measures to company systems. The fifth chapter is the conclusion. I summarize the research achievements and the shortcomings of this paper.
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