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目前我国的烟草企业关注预算审计的执行力度,也取得了较为显著的效果。但仍有部分企业缺少预算审计的经验,效果不明显。因此,烟草企业在进行预算审计管理时,要结合烟草的行业特点,加强预算审计的质量管理,从而实现烟草企业预算的监督和服务。本文阐述了烟草企业实行预算审计监督的意义,分析预算审计中出现的问题,研究出提高预算审计监督的对策。
At present, China’s tobacco companies pay attention to the implementation of the budget audit, but also achieved more significant results. However, some enterprises still lack the experience of budget auditing, and the effect is not obvious. Therefore, when carrying out the budget audit management, tobacco companies should combine the characteristics of the tobacco industry and strengthen the quality management of budget auditing in order to realize the budget supervision and service of tobacco enterprises. This article elaborates the significance of the tobacco industry in implementing the budget audit supervision, analyzes the problems in the budget audit, and develops the countermeasures to improve the budget audit supervision.