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在全国烟草行业深化改革、推进联合重组的新形势下,各烟草公司积极开展创新管理模式的探索,以不断增强自身的竞争实力。如何进一步调动县级分公司经营者的积极性,解决好收入分配问题,是关系到地市级公司乃至全行业长远发展的重大问题,建立以“虚拟利润中心”为中心的责任会计核算模式和管理模式具有重要意义。
Under the new situation of deepening reform and promoting joint reorganization in the tobacco industry throughout the country, all tobacco companies actively explored innovative management modes so as to continuously enhance their competitiveness. How to further arouse the enthusiasm of managers of county-level branch offices and solve the problem of income distribution is a major issue that concerns the long-term development of prefecture-level companies and even the whole industry and establish a responsible accounting mode centered on “virtual profit centers” And the management model is of great significance.