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财务控制是企业内部管理的重要手段和方法,是现代企业制度的重要内容。近年来,随着烟草专卖行业取消县级公司法人、工业生产厂法人资格取消组建各省级中烟公司、四大中心建设等,工商企业组织结构发生了很大变化。要完善行业管理,促进行业稳健发展,烟草财务部门应致力于财务管理体系的完善与内部控制流程的优化。
Financial control is an important means and method of enterprise internal management and an important part of modern enterprise system. In recent years, with the tobacco monopoly industry to cancel the county-level corporate juridical person, industrial manufacturing plant legal personality to cancel the establishment of the provincial tobacco companies, the construction of the four centers, the business organization has undergone great changes in organizational structure. To improve the industry management and promote the steady development of the industry, the tobacco finance department should devote itself to the improvement of the financial management system and the optimization of the internal control process.