张家界烟草公司成本费用内部控制改进研究

发布时间：2018-06-22 19:33

本文选题：烟草商业公司 + 成本费用　；参考：《湖南大学》2014年硕士论文

【摘要】：成本费用内部控制是企业日常经营管理的重要内容，涉及范围广，其设计是否科学、合理、高效,关系着公司生产经营活动，影响内部控制体系的整体效力。完善企业成本费用内部控制对于企业经济、高效地实现组织目标，保障资产安全与信息完整，防止舞弊，并及时提供可靠的财务信息具有重要意义。我国烟草行业实行烟草专卖制度，具有明显的政策性导向。随着经济全球化和我国烟草行业改革进程的不断深入，烟草企业亟需加强成本费用内部控制，进一步提高企业精细化管理水平，打造节约型烟草，提升整体经济实力。张家界烟草公司作为烟草商业企业的代表，近年来总体发展良好，但其在成本费用内部控制方面仍然存在风险和漏洞。本论文以委托代理理论、控制论、激励理论、交易成本理论和成本动因理论为基础，按照“理论介绍、提出和分析问题、解决问题”的逻辑思路进行展开。依据《企业内部控制应用指引——成本费用（征求意见稿）》，，将张家界烟草公司成本费用内部控制业务流程细分为五个环节，分别为岗位分工与授权批准环节、成本费用预算控制环节、成本费用执行控制环节、成本费用核算环节、成本费用分析与考核环节。通过对这五个环节的现状分析，查找出存在的现实问题，并有针对性地提出改进建议。本文推行的成本费用内部控制改进研究，能为其他烟草公司提供借鉴与参考，为进一步提高我国烟草公司成本费用内部控制管理水平作出贡献。
[Abstract]:The internal control of cost and cost is an important content of the daily operation and management of an enterprise. It involves a wide range of areas. Its design is scientific, reasonable and efficient. It affects the overall effectiveness of the company's production and management activities, affects the overall effectiveness of the internal control system. Information integrity, prevention of fraud, and timely provision of reliable financial information is of great significance.
The tobacco monopoly system in China's tobacco industry has a clear policy orientation. With the economic globalization and the continuous deepening of China's tobacco industry reform process, tobacco enterprises urgently need to strengthen the internal control of cost and cost, further improve the level of fine management of enterprises, build the contracted tobacco and improve the overall economic strength of Zhangjiajie tobacco. As a representative of tobacco business, the company has developed well in recent years, but there are still risks and loopholes in its internal control of cost and expense.
This paper is based on the principal-agent theory, control theory, incentive theory, transaction cost theory and cost driver theory. According to the "theory introduction, put forward and analyze the problem, solve the problem", this thesis will be carried out. According to the application guidelines of internal control of enterprises - cost and fee (solicitation draft) >, the cost fee of Zhangjiajie tobacco companies The internal control business process is divided into five links, which are post division and authorization approval link, cost cost budget control link, cost cost execution control link, cost cost accounting link, cost cost analysis and assessment link. Through the present analysis of the five links, the existing problems are found and the pertinence is found. The improvement of the internal control of cost and cost in this paper can provide reference and reference for other tobacco companies, and contribute to further improving the level of internal control and management of the cost and cost of China's tobacco companies.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.7

【参考文献】