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随着我国市场经济改革的深入和发展,市场上的各种竞争日趋激烈。在各种类型的企业中,财务预算的定额预算模式已经成为了财务管理的一种新型的模式。这种新型的模式一方面,能够有效的帮助企业降低成本,促进企业内部管理机制的优化。另一方面也提升了企业财务管理的水平和市场竞争力,加强了企业对财务预算风险的管控能力。目前,我国的烟草商业基层企业实施的大多数都是部分定额管理的模式,只能够对于一些重要的指标进行预算和管理,且在某些定额指标的定义与管理方式上只注重形式而没有深入具体。本文将烟草商业基层企业预算定额管理作为研究的对象,基于烟草商业基层企业预算定额管理工作中存到的问题进行分析,并针对进行具体、深入地分析,提出采取科学有效的方法和建议,帮助烟草基层企业建立更加完善的预算管理体系。为适应国内外经济市场发展的趋势,加强国有企业改革,强化企业内部控制和紫源分配提供一定的依据。
With the deepening and development of the market economy reform in our country, various competitions in the market are becoming increasingly fierce. In various types of enterprises, the fixed budget model of financial budget has become a new type of financial management. On the one hand, this new model can help enterprises to reduce costs and promote the optimization of internal management mechanism. On the other hand, it also enhanced the level of financial management and market competitiveness of enterprises and strengthened their ability to manage and control financial budget risks. At present, most of the grass-roots enterprises in China’s tobacco business are part of the mode of quota management. They can only budget and manage some important indicators and focus only on forms and management of certain quota indicators without going deep specific. Based on the analysis of the problems existing in the quota management of tobacco commercial grass-roots enterprises, this paper analyzes the budget quota management of tobacco commercial grass-roots enterprises, and analyzes the problems in the fixed quota management of grass-roots tobacco enterprises. It proposes to adopt scientific and effective methods and suggestions to help Tobacco grassroots enterprises to establish a more complete budget management system. In order to meet the domestic and international economic development trend of the market, strengthen the reform of state-owned enterprises, strengthen internal control and purple source to provide some basis.