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论文编号：	5827
作者编号：	2220110363
上传时间：	2013/12/5 9:36:41
中文题目：	昭通烟草公司完善内部控制的研究
英文题目：	Study on the improvement of internal control of Zhaotong tobacco companies
指导老师：	王全喜
中文关键字：	昭通;烟草公司;内部控制;内部控制制度;内部监督
英文关键字：	Zhao Tong;tobacco companies; internal contro;internal control system;internal supervision
中文摘要：	内部控制的思想古已有之，特别是20世纪90年代以后，随着全球经济一体化进程的加快，世界许多大公司开始了兼并、重组和公司治理的过程，开始实行多元化经营，并进入众多以前未涉及的领域，导致企业面临的风险日益增大。由此，人们越来越认识到，企业内部控制的健全对提高企业的整体运营效益有着深远的影响。内部控制作为企业自我调节和自我制约的内在机制，处于企业中枢系统的重要位置。企业规模越大、越能凸显出其重要性。可以说，内部控制的健全、实施与否，关系到企业经营的成败。　　　我国烟草企业2003年实行“工商分离”，清晰了烟草企业职责，进一步培育烟草企业的市场意识和竞争意识，提升了烟草行业企业的营销、人力资源、财务管理水平，从而促进卷烟销售、品牌培育，提高经济效益；2004年全国烟草行业开启了取消县级企业法人的工作，节约了大量费用支出、减少了大量人力资源浪费、壮大了行业竞争力。但同时烟草公司的内部控制面临很大的挑战和问题。一直以来，烟草企业对内部控制制度的认识重视不够，加之，由于政企合一，有些人认为内部控制是自己审自己，自己监督自己，从根本上起不到审计的应有作用，形同虚设，仅仅是摆设而已。由此可知,我们不仅有必要加强烟草企业的内部控制制度的建设，更要创新和完善内部控制制度，以利于我国烟草企业的健康发展。　　　本文首先回顾了内部控制相关理论与文献综述，依据我国企业内部控制基本规范对内部控制进行分析，以昭通烟草公司为案例，分析了昭通烟草公司内部控制存在的问题。在此基础之上，对于其中存在的问题进行调查研究，并剖析问题的成因，提出了昭通烟草公司完善内部控制的对策和实施保障措施，希望能为烟草商业企业的持续稳定健康发展提供一定的参考和借鉴。
英文摘要：	Internal controls existed since ancient idea, especially since the 1990s, with the accelerated process of global economic integration, the world's many large companies began merger, restructuring and corporate governance process, began to implement diversification, and enter many areas not covered previously, leading to increased risks facing enterprises.Thus, it is increasingly recognized that a sound internal control to improve the company's overall operating efficiency has a profound impact.Internal control as a corporate self-regulation and self- restraint mechanisms underlying central nervous system is an important business location. The larger the scale, the more it can highlight its importance. It can be said, sound internal control, implement or not, related to running a successful business. 　　　The implementation of the tobacco industry in 2003, " Business Separation ", clear responsibilities tobacco companies, tobacco companies market to further cultivate awareness and sense of competition, the tobacco industry to enhance the company's marketing, human resources, financial management,so as to promote cigarette sales, brand development, increase economic efficiency; 2004 national tobacco industry opened cancel county corporate work, saving a lot of expenses, reducing the amount of waste of human resources, strengthen the competitiveness of the industry. But while the tobacco company's internal control facing great challenges and problems. All along, the tobacco industry 's understanding of the internal control system, inadequate attention, combined, The syncretic of politics look forward to, some people think that their own internal control audit themselves, monitor themselves, fundamentally not achieve the proper role of the audit, non-existent, just a decoration only. From this, we not only need to strengthen the tobacco company's internal control system construction, but also to innovate and improve the internal control system in order to facilitate the healthy development of the tobacco companies . This paper first reviews the internal control relevant theory and literature review, in accordance with the basic norms of internal control of internal control are analyzed to Zhaotong Tobacco Company as a case study to analyze the Zhaotong Tobacco Company's internal control problems. On this basis, the problems for which research and analyze the causes of the problem presented Zhaotong tobacco companies improve internal control measures and implementation of safeguard measures, hoping for the tobacco business enterprises sustained, stable and healthy development of certain reference and learn from.
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