《在县级烟草公司实施全面预算管理的研究》-毕业论文（设计）.docVIP

PAGE 在县级烟草公司实施全面预算管理的研究 摘 要 20世纪初, 预算管理开始出现在企业管理的实践中。入世后，虽然国外的烟草并没有进入我国市场，烟草公司仍保留专卖权，但是，面对瞬息万变的政策，国家烟草公司内部结构进行了调整,县级烟草公司的法人地位被取消。全面预算管理作为能够将组织大多数关键问题融合在一个体系中的控制方法之一，是企业进行战略管理和内部控制的重要工具。我国县级烟草公司也开始逐步采用全面预算管理，但是运用的时间比较短，仍然存在很多问题。本文对县级烟草公司实施全面预算管理的过程中存在的问题进行了分析，并提出了适合县级烟草公司具体情况的全面预算管理的对策。 关键词：全面预算管理 县级烟草公司 现状 问题 对策 The Research of the Comprehensive Budget Management in the Tobacco Company of A Certain County ABSTRACT At the beginning of 20th century, the budget management has begun to be applied in the enterprise management. After the entry of the WTO, although the foreign tobacco companies haven’t entered the Chinese market, the Chinese tobacco companies keep the privilege of selling. But the policies keep always changing, the tobacco company of China has reformed, and the authority as a legal person of the tobacco company of county has been abolished. The comprehensive budget management, as a method of control which concentrates most of the key points of the organization in a system, is important not only for the management of the enterprise, but also for the interior management of the company. The tobacco company of county in our country has gradually begun to apply the comprehensive budget management, but it is such a short period that there are many problems certainly. This article analyses the problems found during the process of the application of the comprehensive budget management in the tobacco company of county, and offers some suggestions about a better application of it according to its situation. Keywords: the comprehensive budget management the tobacco company of a certain country present situation problem countermeasure 目 录 TOC \o 1-2 \u 一、引言 1 （一）研究缘起及全面预算管理的现状 1 （二）基本概念的界定 3 （三）研究对象的界定 3 （四）论文结构安排及创新 3 二、理论基础 4 （一）企业战略管理理论 4 （二）交易成本理论 4 三、县级烟草公司全面预算管理的实践 5 （一）县级烟草公司全面预算管理的实施背景及意义 5 （二）县级烟草公司全面预算管理存在的问题 6 四、完善县级烟草公司全面预算管理的对策 7 （一）选择符合县级烟草公司需要的全面预算管理模式 7 （二）建立健全适合县级烟草公司全面预算管理的组织体系 8 （三）选择适合县级烟草公司实际情况的预算编制方法和预算内容 9