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随着社会主义市场经济的不断发展,对于一个企业的发展来说实施全面预算管理模式尤为重要。我国引入全面预算管理理念已经有几十年的时间了,在这期间,全面预算管理理念被全国各大企业广泛应用,并且得到了有效的发展。但是,由于我国烟草行业一直保持着国家专卖,实施全面预算管理的时间较晚,因此在全面预算管理的过程中还存在着一些问题,相应的制度体系还不够完善。本文将会对我国烟草企业在进行全面预算管理的过程中会出现的一些问题和弊端进行探讨和研究,并提出相应的意见或建议。
With the continuous development of the socialist market economy, it is particularly important for the development of an enterprise to implement a comprehensive budget management model. It has been several decades since China introduced the concept of a comprehensive budget management. During this period, the concept of a comprehensive budget management has been widely used by all major enterprises in the country and has been effectively developed. However, since the tobacco industry in our country has always maintained the monopoly of the state, the implementation of overall budget management is late, so there are still some problems in the process of overall budget management, and the corresponding system is still not perfect. This article will discuss and study some problems and malpractices that tobacco companies in our country will face during the process of overall budget management and put forward corresponding opinions or suggestions.