论文部分内容阅读
在经济全球化大背景下,粗放型的企业管理模式在激烈竞争中提升企业效益的空间在不断下降,许多企业开始探寻新的管理模式。2003年烟草行业工商管理体制改革,烟草商业内部控制随着内外环境的变化面临着前所未有的挑战;2004年烟草行业将全面预算管理作为一种系统的管理思想和方法纳入企业管理。多年来,烟草商业企业全面预算管理制度和内部控制制度各自都在不断发展完善,本文将从探讨全面预算管理与内部控制的关系入手,以求充分发挥两者优势并加以综合运用。
Under the background of economic globalization, the space for extensive enterprise management model to enhance enterprise efficiency in the fierce competition is declining, and many enterprises are beginning to explore new management models. Tobacco industry in 2003 the reform of business management system, internal control of tobacco business with the internal and external environment changes facing unprecedented challenges in 2004 the tobacco industry will be a comprehensive management of the budget as a systematic management ideas and methods into business management. Over the years, the comprehensive budget management system and the internal control system of tobacco commercial enterprises have been developing and perfecting continuously. This article will start with discussing the relationship between overall budget management and internal control in order to give full play to their advantages and apply them comprehensively.