德州烟草公司内部控制体系构建研究

Dezhou tobacco company inner control system construction research

德州烟草公司全面推进内部控制评价,建立健全内部控制制度,可以有效保证经营目标的实现,提高员工的工作效率。德州烟草已经积累了一定的内部控制经验,但仍存在许多问题。因此,基于COSO理论,从控制环境、风险评估、控制活动、信息与沟通和内部监督等五个方面构建了内部控制体系。

In order to effectively ensure the real- ization of the business goal, and improve staff effi- ciency, Dezhou tobacco enterprise is promoting compre- hensive evaluation of internal control system, and es- tablishing a sound internal control system. Dezhou to- bacco enterprise has accumulated certain experiences in internal control, but there are still many problems. Therefore, based on the COSO theory, the paper con- structs internal control system from five aspects： control environment, risk assessment, control activi- ties, information communication , and internal super- vision.