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自2008年财政部颁布《内部控制基本规范》以来,内部控制体系的建立和完善就日益成为各公司的重中之重。而作为正向管理规范化的现代企业模式推进的国有烟草企业,必然面临着内部控制制度的改革创新。本文通过对我国烟草商业企业在内控设计和实施方面存在的一些缺陷进行描述并分析原因,认为其在“产权主体缺位”等根本原因下表现出的控制制度不健全、执行不到位的缺陷,并指出应分别从财务、收购等重点环节构建内控体系框架,从而得出结论。
Since the promulgation of the “Basic Rules for Internal Control” by the Ministry of Finance in 2008, the establishment and improvement of the internal control system has increasingly become the top priority for all companies. As a state-owned tobacco enterprise promoted by the standardized management of modern enterprises, it is bound to face the reform and innovation of the internal control system. This paper describes some of the shortcomings in the design and implementation of internal control of tobacco commercial enterprises in our country and analyzes the reasons for it. It considers that the control system is not perfect and underperformed in the absence of “main body of property rights” And pointed out that we should construct the framework of the internal control system from the key aspects such as finance and acquisition respectively to reach the conclusion.