论文部分内容阅读
加强资金管理是我国大型企业集团提升管理水平必然要求,烟草企业作为资产规模、现金流量大的行业代表,地市级烟草公司通过改制成为市场竞争主体进一步加剧会计主体繁多、资金结算量大的情况,如何强化企业内部控制、加强资金集中管理成为企业管理研究重点内容。
Strengthening the management of funds is an inevitable requirement for large enterprise groups in China to enhance their management level. As a representative of industries with large scale of assets and cash flow, tobacco companies in cities and municipalities have further intensified the large number of accounting subjects and large amounts of funds settled through market restructuring as the main body of market competition , How to strengthen the internal control of enterprises and strengthen the centralized management of funds have become the key contents of business management research.