Research On The Path Of Financial Management Objectives For Tobacco Commercial Enterprise

Since the accession to the WTO, Chinese tobacco market is gradually opening, as the result, the international tobacco giants with their competitive advantages occupy the market gradually. In China, with the steady progress of the national strategy, reform and development of tobacco industry, tobacco industry through a series of capital operation, has now formed a group of bigger and stronger large or super large enterprises into the market economy, forming the fierce market competition. Facing the new situation of increasingly fierce competition, there is an urgent need to strengthen and improve enterprise management, determine a reasonable financial goal, establish a scientific and perfect enterprise financial management system, and realize the connotative growth to lay a solid foundation. For a long time, the tobacco industry for the national economic and social development plays an important support role and makes a positive contribution. The steady development of tobacco economy, is the important guarantee of national economy and social stability. How to make the financial management always full of vigor, full of effectiveness, always support and match the reform development, is the current major task faced by the tobacco industry. Tobacco system is in accordance with the "top-level design, top drive, the participation of train of thought, strengthens the enterprise internal financial management analysis, diagnosis, and sets up the comprehensive cover, efficient operation and organic unification of financial planning industry and the integration of information application platform. The system also takes the initiative to adapt to the new normal, gradually improves response to the new situation, taking a new round of reform of literacy and ability, to realize management to promote vitality, to the management to benefit, and to ensure irself for healthy and steady development.Based on tobacco commercial enterprise as the research object, on the basis of a series of reforms in tobacco industry in recent years, in-depth investigation, the target management theory, financial goal theory and system theory under the guidance of basic theoretical knowledge, analysis the research object of financial management present situation and the characteristics and limitations, this paper discusses how to influence financial targets research object purchasing, sales link, daily operation of the financial control and financial management, and analyze the impact path and mechanism. At the same time, combining with the case study to carry out specific analysis on the influence of financial goal process, the paper aims at promoting the efficient operation of the research object of financial management norms, establishing the unified management of financial management mechanism, realizing financial management comprehensive elaboration, and achieving financial management from "financial accounting" to "financial decision support" transformation.