烟草企业内部控制存在的问题及对策分析.doc

本科学生毕业论文 烟草企业内部控制存在的问题及对策分析 院系名称： 经济管理学院 专业班级： 会计学 11-1 班 学生姓名： 指导教师： 职 称： 黑 龙 江 工 程 学 院 二〇一五年六月 The Graduation Thesis for Bachelors Degree Analysis on the problems and Countermeasures of the tobacco enterprise internal control Candidate: LiLu Specialty: Accounting Class: 11-1 Supervisor : Professor Qu Yanmei Heilongjiang Institute of Technology 2015-06?Harbin 摘要 在中国申请加入WTO之前，烟草行业在我国的发展一直处于绝对垄断地位。因国家的政策保护，将国外的烟草公司拒之门外，从而有效的占据着国内市场。但随着中国加入了WTO并签署了《国际烟草控制框架公约》之后，我国烟草行业面临的国内外竞争更加激烈，环境也更加复杂。所以内部控制水平也成为了中国烟草行业能否在激烈的国际竞争中立足的关键，也是烟草行业顺应时代发展潮流建立现代企业制度的重要内容。 本文运用了比较分析、实证举例的方法结合了国内外烟草行业发展现状，以及国内烟草行业内部控制的情况，加以系统性的分析，指出了我国烟草行业内部控制方面的不足并就其问题提出了对策建议。 关键词：内部控制、烟草企业、国际竞争 ABSTRACT China before joining WTO, the tobacco industry has been in a monopoly in the domestic situation. For the protection of national policy, will shut sb. foreign tobacco companies, thus effectively occupy the domestic market. But with the China joined WTO and signed the Framework Convention on tobacco control international, facing Chinas tobacco industry in the domestic and international competition is more intense, the environment is more complex. So the level of internal control has become a key China tobacco industry to gain a foothold in the fierce international competition, but also an important content of the tobacco industry, the trend of the times to establish the modern enterprise system. In this paper, using the method of comparative analysis, empirical example combines the current situation of the development of tobacco industry at home and abroad, and the domestic tobacco industry internal control situation, the systematic analysis, pointed out that Chinas tobacco industry internal control deficiencies and the problems put forward countermeasures and suggestions. Keywords: Internal control, tobacco enterprises, international competition 第1章 绪 论 Jing Fan, Pengzhu Zhang, David C. Yen（2013）认为许多全球金融丑闻发生后，内部控制和信息安全就已大大增加。