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预算管理作为现代企业管理的重要手段,已被众多国际国内企业所重视,并逐步形成了一门管理学科。国家局近年来在行业推行了“全面、全员、全过程”的财务预算管理模式,行业各单位积极探索,积累了一些经验,取得了一些成绩,但也存在许多问题,主要是对预算管理重视不够、研究不透、执行不好、考核不严。针对基层烟草商业企业的管理特点,应该依据行业的总体发展要求,结合本企业的企业文化、管理理念和实际情况,重点研究适合本企业的预算管理方法,做好预算的编制、执行、考核以及制度、机制建设,充分发挥预算管理的职能作用,使之成为财务开支的硬约束,实现财务管理水平的提升,成为企业提升核心竞争力和市场主体能力的重要途径。
As an important means of modern enterprise management, budget management has been taken seriously by many international and domestic enterprises, and gradually formed a management discipline. In recent years, the State Bureau has introduced a “full, full and complete” financial budget management model in the industry. All the units in the industry have actively explored and accumulated some experience and achieved some successes. However, there are still many problems, Insufficient attention to budget management, research foolproof, poor execution, lax assessment. In view of the management characteristics of grass-roots tobacco commercial enterprises, the budget management methods suitable for this enterprise should be studied in light of the overall development requirements of the industry, combined with the corporate culture, management philosophy and actual conditions of the enterprise, and the budget preparation, implementation, assessment and System and mechanism and giving full play to the function of budget management as a hard constraint on financial expenditure so as to enhance the level of financial management and become an important way for enterprises to enhance their core competitiveness and market power.