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烟草本身对于人体健康有害的特性,注定国家对烟草行业的发展进行限制及严格的监管。特别是我国政府提高烟草消费税后,使得原本就竞争激烈的烟草企业,形势变得更为严峻。烟草工业企业若想在市场竞争中站稳脚跟,只能从企业内部挖潜,加强企业预算管理,降低相应的费用。本文将对加强烟草工业企业预算提出几点初步的设想。
Tobacco itself harmful to human health characteristics, doomed to national tobacco industry’s development restrictions and strict supervision. In particular, after our government raised the tobacco consumption tax, the situation of the tobacco industry, which was already highly competitive, has become even more severe. If the tobacco industry enterprises want to gain a firm foothold in the market competition, they can only tap potentials from within the enterprises to strengthen their budget management and reduce the corresponding costs. This article will give some preliminary ideas on how to strengthen the budget of tobacco industry enterprises.