SY烟草公司内部控制问题分析及对策研究

发布时间：2018-05-03 21:09

本文选题：烟草企业 + 内部控制　；参考：《沈阳理工大学》2017年硕士论文

【摘要】：内部控制作为企业管理的重要手段,对于当代企业查错防弊,提高盈利能力和运营效率等都具有积极的作用,从其实质上讲,是企业风险管理的一部分,这同样也是国内外学术界关注的焦点。进入21世纪以来,IT技术广泛普及,烟草销售企业已经实现了企业管理与财务业务的一体化,企业会计所处的内外部环境也发生了很大变化。网络技术的高速发展改变了企业的管理环境和理念,拓宽了企业的管理范围和内容,而这一切又影响着企业会计信息系统内部控制制度的具体内容和特点,并引起企业会计信息系统内部控制方式发生改变。信息技术不仅给企业的变革提出了新的要求,同时也给会计工作带来了机遇和挑战。为适应这种变化,企业需要提高管理效率,保证企业经营效益与财务信息的可靠性,这就对会计信息系统内部控制提出了更高的要求。当前,我国大多数企业正在尝试或者已经建立起了会计信息系统内部控制制度,但仍然处于起步阶段。建立一套健全的会计信息系统内部控制体系不仅是企业内部相互制约、相互监督的问题,更是企业增强自身竞争力的必备要求。内部控制对于现代企业意义非同一般。烟草销售企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用。内部控制是内部管理核心的子系统,是科学管理的重要组成部分。本文从内部控制的相关理论问题入手,剖析SY烟草公司内部控制的现状和存在的问题,分析问题产生的根源,并试图提出有效的改进方法以有助于提高公司的内部控制水平。全文共分四个部分。其中第一部分主要是简要介绍内部控制的基本概念和基础理论问题。第二部分简单介绍SY烟草公司及其内部控制问题的现状,即内部控制环境不理想、风险管理机制不完备、内部控制具体环节设计欠合理、内部信息沟通不畅、内部审计监督机构不健全。第三部分则是针对第二部分对我国企业内部控制存在问题成因的分析,第四部分,提出相应的对策,尝试完善SY烟草公司的内控框架体系。
[Abstract]:As an important means of enterprise management, internal control plays a positive role in checking mistakes and preventing malpractices, improving profitability and operational efficiency. In essence, it is a part of enterprise risk management. This is also the focus of academic attention at home and abroad. Since the 21st century, IT technology has been widely spread, tobacco sales enterprises have realized the integration of enterprise management and financial services, and the internal and external environment of enterprise accounting has also changed a lot. The rapid development of network technology has changed the management environment and concept of enterprises, broadened the scope and content of enterprise management, and all this has affected the specific content and characteristics of the internal control system of enterprise accounting information system. And causes the enterprise accounting information system internal control way to produce the change. Information technology not only puts forward new requirements for enterprise's reform, but also brings opportunities and challenges to accounting work. In order to adapt to this change, enterprises need to improve management efficiency and ensure the reliability of business efficiency and financial information, which puts forward higher requirements for the internal control of accounting information system. At present, most enterprises in our country are trying or have established the internal control system of accounting information system, but it is still in the initial stage. The establishment of a sound internal control system of accounting information system is not only a problem of mutual restriction and supervision within enterprises, but also an essential requirement for enterprises to enhance their competitiveness. Internal control is of great significance to modern enterprises. Tobacco sales enterprise is an important part of national economy and plays an important role in promoting economic development and social stability. Internal control is the core subsystem of internal management and an important part of scientific management. This paper begins with the related theoretical problems of internal control, analyzes the present situation and existing problems of sy tobacco company's internal control, analyzes the root causes of the problems, and tries to put forward effective methods to improve the level of internal control of the company. The full text is divided into four parts. The first part mainly introduces the basic concept and basic theory of internal control. The second part briefly introduces the current situation of sy tobacco company and its internal control problems, that is, the internal control environment is not ideal, the risk management mechanism is not complete, the internal control specific link design is unreasonable, the internal information communication is not smooth. The internal audit supervision organization is not perfect. The third part is the second part of the analysis of the causes of internal control problems in China's enterprises, the fourth part, put forward the corresponding countermeasures, try to improve sy tobacco company's internal control framework system.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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