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烟草商业系统作为“政企合一”的典型部门,既经营卷烟、烟叶、烟用物资、烟用机械等专营业务,又按照《烟草专卖法》执法,对烟草行业的发展和调控发挥了重要作用。但随着社会主义市场经济体制改革的不断深化,这种“政企合一”的经营管理体制日渐显露出一些弊端。因此,如何找准切入点,加强“政企合一”体制下烟草行业的财政财务监管,显得十分迫切而必要。
The tobacco business system, as a typical unit of “government-enterprise integration”, not only operates franchise businesses such as cigarettes, tobacco leaves, tobacco materials and tobacco machinery, but also executes law enforcement in accordance with the Tobacco Monopoly Law and exerts its influence on the development and regulation of the tobacco industry An important role. However, with the continuous deepening of the reform of the socialist market economic system, such a system of management and administration with the combination of government and enterprises has revealed some drawbacks. Therefore, it is urgent and necessary to find out the starting point and strengthen the fiscal and financial supervision of the tobacco industry under the system of “unity of government and enterprises.”