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在中国加入《世界烟草控制框架公约》的形势下,烟草行业也必须适应市场的经济需要,烟草公司行业在经过一系列体制改革和创新中迅速构建现在企业管理机制。加强了烟草行业内部监督提高了工作效率,其中最先做好的是行业内部中的会计控制,并增加建立烟草企业会计内部控制制度,并增强了烟草企业的内部审计和外部监督作用,具有企业大额资产的安全保障。保证财务的工作顺利完成,在烟草商业企业的快速稳定和持续发展。随着市场的经济发展,企业制度有了广泛的建立,企业的会计内部控制对于企业的发展有很重要的作用。是企业的防护手段,为了更好地提升管理效率,就需要加强会计监督,这样才能使会计信息有更好的保证。现在企业的会计内部控制依然有很大的风险,在这里应提出了相应的对策,为提升了企业的管理水平,来更好地对企业会计内部控制状况有所改善。
Under China’s accession to the World Framework Convention on Tobacco Control, the tobacco industry must also meet the economic needs of the market. The tobacco industry, after a series of structural reforms and innovations, has rapidly built up the existing enterprise management mechanism. Strengthening the internal supervision of the tobacco industry to improve work efficiency, among which the first to do is the accounting control within the industry, and to increase the establishment of internal control system of tobacco companies accounting and tobacco companies to enhance internal audit and external oversight role, with enterprises Security of large assets. To ensure the smooth completion of the financial work, the rapid, stable and sustainable development of tobacco business enterprises. With the economic development of the market, the establishment of the enterprise system has been extensively established and the internal control of the accounting firm plays an important role in the development of the enterprise. Is a means of enterprise protection, in order to better enhance the management efficiency, we need to strengthen accounting supervision, so as to make the accounting information have a better guarantee. Now the enterprise’s internal control of accounting still has a great risk. Here, corresponding countermeasures should be put forward. In order to improve the management level of the enterprise, the internal control of the enterprise’s accounting can be better improved.