企业内部控制评价体系的构建分析——以烟草商业企业为例-analysis on the construction of enterprise internal control evaluation system - taking tobacco commercial enterprises as an example.docxVIP

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企业内部控制评价体系的构建分析——以烟草商业企业为例-analysis on the construction of enterprise internal control evaluation system - taking tobacco commercial enterprises as an example.docx

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企业内部控制评价体系的构建分析——以烟草商业企业为例-analysis on the construction of enterprise internal control evaluation system - taking tobacco commercial enterprises as an example

ABSTRACTAlthough the regulatory regime of state-owned capital keeps on being improved, financial scandals and operation failures still can be seen in state-owned enterprises.As an important component of state-owned enterprises, China Tobacco has made great contribution to development of national economic. How to sustain the continuous, balanced and healthy development of tobacco enterprise is a significant issue.Over the past 20 years, with the development of reformation and outer environment changes of tobacco enterprises, more and more blemish of internal controls in the enterprises has been exposed.In this background, we took tobacco enterprises as example to study construction of internal control evaluation system for enterprises. Through construction of internal control evaluation system, we hope to evaluate internal control system of tobacco enterprises comprehensively, promote perfect internal control system building of tobacco enterprises, improve standardization degree of tobacco enterprises management, and then guarantee the operating efficiency, operating effect, maintenance and increment of state-owned capital in the tobacco enterprises.In this article, we use financial, audit and management science knowledge comprehensively by the research methods of combination of theory and practice, comparative analysis, questionnaire survey, process analysis and case studies. Introduced standard idea of the quality management system and analyzed the implementing subject, evaluation principle, evaluation standard, evaluation contents and evaluation methods of internal control evaluation system of tobacco enterprises; Proposed the model of constructing internal control evaluation system of enterprise through dividing internal control evaluation level into enterprise level and specific business process level, this model has practicability and popularize value in tobacco enterprise.KEYWORDS: internal control, internal control evaluation system, internal audit，tob