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我国烟草行业自2001年开始推行企业预算管理工作以来,经过在部分省市企业的试点、推广,初步形成了烟草企业预算管理的特点。在已经开展预算管理的企业当中,企业的管理脉络更加清晰,管理思路也更加透明。但是,随着烟草企业改革的逐步深入,省市县三级组织结构调整步伐逐渐加快,联合重组后的企业资产越来越多,业务流程越来越复杂。因此,要求在企业不断提高经营管理能力的同时,建立实施健全的监管机制,规范内部监管,提高企业的风险防范能力,以保证经营活动的有序和高效。
Since 2001, the tobacco industry in our country started the budget management of enterprises. Since the pilot and promotion of enterprises in some provinces and cities, the budget management of tobacco companies has been initially formed. Among the enterprises that have carried out the budget management, the management context of the enterprises is clearer and their management ideas are more transparent. However, with the gradual deepening of the reform of tobacco companies, the pace of structural adjustment at the tertiary, provincial, prefectural and county levels has been accelerating. The number of corporate assets after the joint reorganization has increased and the business processes have become more and more complicated. Therefore, it is required to establish and implement sound regulatory mechanisms while regulating and improving the management ability of enterprises so as to standardize the internal supervision and improve the risk prevention capabilities of enterprises so as to ensure the orderly and efficient operation of the business.