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在当前烟草商业企业深入推进供给侧结构性改革的重要节点,绩效预算管理已经成为企业全面预算管理的重要组成部分。内部控制作为企业生产经营活动的自我调节和自我制约的内在机制,对加强企业经营管理、维护财产安全、提高经济效益意义非凡,因此,加强内部控制前提下的烟草商业企业绩效预算管理具有十分重要的现实意义。笔者站在加强烟草商业企业内部控制的角度,分析了绩效预算管理在烟草商业企业应用中的诸多现状,并提出了实施对策。
In the current tobacco commercial enterprises to further promote supply-side structural reform of the important nodes, performance budget management has become an important part of the overall budget management. Internal control, as an internal mechanism of self-regulation and self-restriction of production and business activities, is of great significance to strengthening enterprise management, safeguarding property and increasing economic benefits. Therefore, it is of great importance to strengthen the performance budget management of tobacco commercial enterprises under the premise of internal control The practical significance. From the perspective of strengthening the internal control of tobacco commercial enterprises, the author analyzes the status quo of performance budget management in the application of tobacco commercial enterprises and puts forward some countermeasures.