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随着我国市场经济的不断发展,现代企业制度也逐渐的建立起来,现代企业为了获得长期的发展在管理工作中引入了全面预算管理的方法,全面预算管理体系在企业应用后得到了很多企业的认同,我国对全面预算管理体系的研究也在不断的完善当中。本文从全面预算管理体系的基本理论出发,并以烟草企业为例分析了企业全面预算管理体系的现状,并提出了几点企业全面预算管理体系重构的建议,目的在于提高企业全面预算管理的水平。
With the constant development of our country’s market economy, the modern enterprise system has also been gradually established. In order to obtain long-term development, modern enterprises have introduced a comprehensive budget management method in their management. The comprehensive budget management system has been used by many enterprises Agree with our country’s research on the overall budget management system is also constantly improving them. Based on the basic theory of total budget management system and taking tobacco industry as an example, this paper analyzes the current situation of enterprise total budget management system and puts forward some suggestions on how to reconstruct total enterprise budget management system. The purpose is to improve the overall budget management Level.