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论文编号：	10891
作者编号：	2220140415
上传时间：	2019/6/12 22:03:13
中文题目：	W烟草公司全面预算管理研究
英文题目：	The Research on the Internal Control System of tobacco company W
指导老师：	程新生
中文关键字：	烟草公司；全面预算管理；战略目标
英文关键字：	The tobacco company;Comprehensive budget management; Strategic objective
中文摘要：	我国是世界上一个烟草大国,烟民数量已超过3亿。烟草行业作为国家和地方财税收入的重要来源，为国民经济发展做出了重大贡献。然而，近年来，烟草行业的发展形势发生了很大变化，增长速度回落、工商库存增加、结构空间变窄、需求拐点逼近的“四大难题”日益凸显，行业面临卷烟销量下滑、生产成本上升、商业利润透支的严峻形势。此外，中国加入 WTO 之后，随着其保护期的日渐结束，以及我国市场经济体制改革的不断深入与发展，烟草企业的专卖体制不可避免地受到日益加大的质疑和挑战，来自各方面的压力也不断加剧。烟草公司必须迎接挑战，特别是对于烟草商业企业，迫切地需要进一步加强基础管理，通过加强全面预算管理体系，来达到固化业务流程、规范管理、防范风险、提升效率的目的，以适应市场经营主体的发展要求。 本文作者是烟草公司的一名员工，从事全面预算管理工作有数年经验。本文在对烟草公司深入调查了解的基础上，综合运用全面预算管理、内部控制等理论知识，对全面预算管理体系在山东省县级基层烟草商业企业中的应用进行分析研究，发现烟草基层企业在预算的编制、考核、分析等环节的应用还存在很多困惑；全面预算管理目标还未能与公司战略匹配一致；全面预算管理的控制、激励、评价等功能也未能得到充分发挥，其在公司应用的效果和效益还不高。因此，在烟草公司面临日渐激烈的市场环境下,对W烟草公司全面预算管理进行研究，有助于提高我国烟草企业对全面预算管理的认识，同时在一定程度上对提高全面预算管理在公司管理实务中的有效应用具有十分重要的理论价值。
英文摘要：	China is the world's largest tobacco country, the number of smokers has more than 300million. Tobacco industry as an important source of national and local tax revenue has made a significant contribution for the national economic development. However,In recent years, great changes have taken place in the development of tobacco industry. The "four major problems" of slowing growth, increasing industrial and commercial inventories, narrowing structural space and approaching inflection point of demand are becoming increasingly prominent. And the industry is faced with the grim situation of declining cigarette sales, rising production costs and overdraft of commercial profits. In addition, after China's accession to the WTO, with the gradual end of its protection period and the deepening and development of China's market economic system reform, the monopoly system of tobacco enterprises is inevitably increasingly questioned and challenged, and the pressure from all sides is also increasing. Tobacco companies must meet the challenges, especially for the tobacco commercial enterprises, the urgent need to further strengthen basic management, through strengthening the comprehensive budget management system, to achieve the solidification of business processes, standardized management, risk prevention, improve efficiency, in order to adapt to the development of the market operators requirements. The author is an employee of tobacco company, with several years' experience of comprehensive budget management. Based on the in-depth investigation of the tobacco companies and the integrated use of comprehensive budget management and internal control theory knowledge, the researching of the application of comprehensive budget management system in county-level tobacco commercial enterprises in Shandong province, found that there are still many perplexities in the application of tobacco grassroots enterprises in the aspects of budget compilation, assessment and analysis; comprehensive budget management has not been consistent with the company's strategy; the control, incentive, evaluation and other functions of comprehensive budget management have not been fully played, and its application effect and benefit in the company is not high. So, as the tobacco companies face increasingly fierce market environment, the study of W tobacco company the comprehensive budget management, help to improve tobacco enterprise to the understanding of the comprehensive budget management in our country, at the same time to improve the comprehensive budget management to some extent effective application in company management practice has the extremely important theory value.
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