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财务预算是企业发展的基础,企业要想拥有良好的经济效益就必须重视全面预算的管理。预算管理是企业实施内部管控的一种重要手段,在企业管理中发挥着管控、激励和评价的功能。因此,要强化烟草企业管理,就要加强企业财务预算管理,这对提高企业的预算管理水平、加强企业内部财务控制从而提高自身的竞争力起着重要的作用。
The financial budget is the basis for the development of an enterprise. If an enterprise wants to have good economic benefits, it must pay attention to the management of the overall budget. Budget management is an important means for enterprises to implement internal control and control. They play a management, incentive and evaluation function in business management. Therefore, to strengthen the management of tobacco companies, it is necessary to strengthen the financial budget management, which plays an important role in improving the level of enterprise’s budget management and strengthening internal financial control so as to improve their own competitiveness.