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内部控制作为企业经营管理的重要手段,不但缓解了经济全球发展给企业带来的压力,同时也完善了企业经营管理的框架。近几年,烟草企业的经营管理受到内部控制的影响最为明显,不但解决了烟草企业发展的瓶颈,也增强烟草企业的发展后劲和活力。本文首先介绍内部控制的含义和发展历程;其次,分析烟草企业内部控制的现状,并通过案例分析烟草企业营销内部控制建设存在的问题及解决对策;最后总结内部控制对烟草企业经营管理的重要性。
As an important means of business operation and management, internal control not only relieves the pressure brought by the global economic development but also improves the framework of business operation and management. In recent years, the operation and management of tobacco companies have been most obviously affected by internal controls, which have not only solved the bottleneck of the development of tobacco companies, but also enhanced the stamina and vitality of tobacco companies. This paper first introduces the meaning and development history of internal control. Secondly, it analyzes the current situation of internal control of tobacco companies and analyzes the existing problems and countermeasures of internal control of tobacco enterprises through case studies. Finally, it summarizes the importance of internal control to the management of tobacco companies .