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百色翻譯公司關鍵字：Domestic tobacco industry, companies are generally in a certain level, a range of established internal control system, its basic operations of the internal management rule-based. But still a considerable number of enterprises are not aware of the importance of internal controls, internal control, there are many misconceptions, and even the concept of fuzzy, governance deficiencies, coupled with the inherent limitations of internal control, so that internal control weaknesses, business arbitrary the lack of effective oversight mechanisms. Mainly in: business decision-makers and managers who are not well separated constraints, have a business license (management functions), business executive (storage function), business records (accounting function), performance inspection (supervisory function) compatible with the phenomenon; major matters of decision-making and implementation constraints are not well separated, there is no standard operating behavior; no property inventory system, the "real situation" is not clear; there is no system of internal audit, the audit agency established no, not worthy of the internal audit staff with , so that management efforts to decrease layers of management layers weakening effect, resulting in reduced competitiveness of enterprises, economic decline.Third, the establishment of the principle of internal control systemInternal control is a very close contact with the practice management tools, the establishment of a sound internal control system can not work behind closed doors, can not be applied mechanically, should be combined with the specific circumstances of the tobacco industry, the real development of the industry to establish a line of internal control and management needs the mechanism. Specifically, should meet the following principles:1, the basis of law principles. Internal control system must comply with relevant laws and regulations, reflecting the requirements of laws, regulations and policies to ensure control authority. Companies must be limited to all acts within the framework of laws and regulations, establishment of internal control systems as well. Some units in terms of the internal control itself may be strict and effective, but contrary to the legitimacy of the premise, is the law not be tolerated.
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