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近年来,随着我国经济社会的不断发展,我国烟草行业不断的发展和壮大,也在不断的革新和完善中,随着烟草行业的不断变革和经营环境的不断变化,我国烟草行业面临着新的机遇和挑战。烟草企业不断向着、经营规模化、投资方向多元化、管理规范化的方向发展,也对企业的生产和经营管理提出了更高的要求。企业内部会计控制是企业经营管理的重要组成部分,对烟草企业的持续健康发展和制度完善有着重要作用。本文基于现代管理体制对烟草企业的发展要求,分析了烟草企业进行内部会计控制的必要性,并结合具体情况对烟草企业内部控制的现状进行了分析,针对其中的薄弱环节,结合内部控制环节不够健全、控制制度有待优化、内部沟通效率不高、监管力度不够的现状,提出了控制和提升措施。
In recent years, with the continuous development of economy and society in our country, the tobacco industry in our country continues to develop and grow, and is constantly innovating and perfecting. With the continuous changes in the tobacco industry and the ever-changing business environment, the tobacco industry in our country is facing new Opportunities and challenges. Tobacco companies continue to move forward, the scale of operation, diversification of investment direction, the management of the standardization of development, but also on the production and management of enterprises put forward higher requirements. Internal accounting control is an important part of business management and plays an important role in the sustainable and healthy development of tobacco enterprises and the improvement of the system. Based on the requirements of modern management system for the development of tobacco companies, this paper analyzes the necessity of internal accounting control of tobacco companies, and analyzes the status quo of tobacco companies’ internal control based on specific conditions. In view of the weak links among them and insufficient internal control links Sound, the control system needs to be optimized, the internal communication efficiency is not high, and the supervision is not enough. The measures for control and promotion are put forward.