摘要
2017 年 5 月 13 日，山东省德州市乐陵市局（营销部）营销科长张汉富携公
款失联，涉案款项共计 186.8 万元。根据国家局党组指示，国家局廉政办牵头，
会同专卖、财审、销售等部门成立调查组，对张汉富失联案件及暴露出的德州市
局（公司）存在的违规经营等问题开展了调查，并责成山东省局（公司）对有关
责任人员严肃问责处理。此案暴露了烟草行业的卷烟经营内控体系存在漏洞。
一段时期以来，烟草行业内控事故频发，群众参与度、社会舆论关注度居高
不下。烟草及其制品的特殊性，决定了烟草行业的高度垄断性。在新形势下，对
应用科学管理的内控体系进行经营风险控制迫在眉睫，开展烟草行业的内控体系
研究和优化工作，事关全局的发展问题。
论文研究在烟草公司中，将卷烟经营与内部控制风险理论进行结合，从卷烟
经营内控体系现状分析入手，研究现有内控体系存在的问题和优化措施，设计了
优化组织建立、信息收集、风险识别、风险评价、风险控制措施、制度更新以及
绩效考核；同时，利用 PDCA 的理念，设计了应用计划、执行、检查、分析四个
阶段的优化运行，使卷烟内控体系得到持续提升。研究中运用多种工具，提出评
估风险的量化公式，通过反复的测算和统计分析，提出了风险的等级划分办法，
从而方便后续的风险控制措施更有针对性，也为后续的分类管理、修正风险点提
供测算依据。本文作者立足于深圳市烟草龙岗公司，检查现有的卷烟经营内控制
度缺漏，把内部控制与风险管理的理论运用到实际工作中进行检验和进一步优化。
通过近一年的实践，作者收集了大量工作数据，详细分析了体系优化过程中遇到
的困难并提出解决方案。
论文从优化体系的角度，研究卷烟经营内控制度优化的途径，强化对岗位活
动的监督制约，提高员工的风险防范能力，最终达到经营风险可辨识、可控制的
目标，为烟草行业的卷烟经营内控体系优化提供参考。
关键词:卷烟经营；内部控制与风险管理；体系优化MBA 学位论文 作者：宁伟杰 深圳市烟草龙岗公司卷烟经营内控体系的优化研究
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Abstract
May 13, 2017, Shandong, Dezhou, Leling City Council (Marketing) marketing chief Zhang
Hanfu lost contact with public funds, involving a total of 1 million 868 thousand yuan. According
to the National Bureau of the State Administration of instructions, to do the lead, in conjunction
with the monopoly, property trial, sales and other departments to set up an investigation team of
Zhang Hanfu lost the case and exposed the Dezhou Bureau (company) of illegal business
problems to carry out investigation, and instructed the Shandong provincial Bureau (company) the
persons responsible for serious accountability processing. The case exposes loopholes in the
tobacco industry&39;s internal control system.
For a period of time, internal control accidents in tobacco industry have been frequent, and
the degree of public participation and social public opinion has been high. The particularity of
tobacco and its products determines the high monopolization of tobacco industry. Under the new
situation, it is urgent to control the operational risk of the internal control system of the application
of scientific management, and to carry out the research and optimization of the internal control
system of the tobacco industry is of great importance to the overall development of the problem.
The research in the tobacco companies, the cigarette risk management and internal control
theory are combined, from the analysis of the operating status of cigarette, cigarette operation of
the existing internal control system and optimization measures, optimize the organization
establishment, listing information collection, risk seeking, risk evaluation, risk control measures,
the internal control system of early warning and performance assessment of specific update the
contents of elements. At the same time, using the idea of PDCA, the internal control system of
cigarette management was designed. After optimization, four stages of application plan, execution,
check and analysis were carried out, and the internal control system of cigarette was promoted
continuously. A variety of tools used in the study, quantitative risk assessment is proposed, through
the calculation and statistical analysis of repeated, put forward measures of risk classification, so
as to facilitate the subsequent risk control measures more targeted, but also provide basis for the
correct measurement and the subsequent risk classification management. The paper is based on
Shenzhen City, Longgang tobacco company, check the internal control system of the existing gaps
in the cigarette business, internal control and risk management theory to the practical work for test
and further optimization. Through nearly one year&39;s practice, the author has collected a great deal
of work data, has analyzed the difficulty which meets in the system optimization process, the
solution, and proposed the performance appraisal mentality. From the angle of systemMBA 学位论文 作者：宁伟杰 深圳市烟草龙岗公司卷烟经营内控体系的优化研究
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optimization, to explore ways of cigarette management internal control system optimization,
strengthen the supervision on job activities, improve their risk prevention capacity, to further
improve the management of the internal control system of cigarette tobacco system, and ultimately
achieve business risk identification, control objectives, to provide reference for the tobacco
industry cigarette Business Internal Control System optimization.
Key words: cigarette management; internal control and risk management; system
optimizationMBA 学位论文 作者：宁伟杰 深圳市烟草龙岗公司卷烟经营内控体系的优化研究
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目录
一、前言.................................................................................................1
（一） 研究背景与意义......................................................................................1
（二） 国内外研究现状......................................................................................3
（三） 研究内容和思路......................................................................................5
二、卷烟经营内控体系的理论基础及实践...........................................7
（一） 内控理论及风险管理理论......................................................................7
（二） 企业经营内控理论..................................................................................9
（三） 卷烟经营内控的行业实践....................................................................10
三、深圳市烟草龙岗公司卷烟经营内控现状分析.............................11
（一） 公司基本情况介绍................................................................................11
（二） 公司卷烟经营内控有关情况................................................................12
（三） 卷烟经营内控体系存在的缺陷及原因................................................20
四、深圳市烟草龙岗公司卷烟经营内控体系优化.............................23
（一） 卷烟经营内控体系优化目标及原则....................................................23
（二） 卷烟经营内控体系优化的要素及内容................................................24
（三） 卷烟经营内控体系优化的工作流程设计............................................29
五、深圳市烟草龙岗公司卷烟经营内控体系优化实施及预测 .........32
（一） 卷烟经营内控体系优化步骤................................................................32
（二） 卷烟经营内控体系优化实施难点与解决措施....................................39
（三） 卷烟经营内控体系优化的效果预测....................................................40
六、结束语...........................................................................................44
（一） 主要内容及结论....................................................................................44
（二） 展望........................................................................................................45
参考文献...............................................................................................46
附录 A 卷烟经营风险一览表...............................................................48
附录 B 深圳市烟草龙岗公司内控情况调查问卷.........