A Study On Improving The Comprehensive Budget Management Of Chenzhou Tobacco Company

With the improvement of the tobacco industry budget work demands, especially in the tobacco industry comprehensive budget management measu res and regulations of industry and commerce enterprise comprehensive budget management(provisional) "(Zhong Yan do [2009] no. 281), the level of comprehensive budget management in tobacco industry guidance"(Zhong Yan does [2011] no. 45) and other comprehe nsive budget management system issued by industry after industry improving comprehensive budget management level, chenzhou tobacco company put forward "to a financial management, budget management as the gripper, guarantee for performance management, the budget management as one of the important measures to improve enterprise management level, to advance the budget management.Chenzhou tobacco in the process of budget management, and constantly improve the system of budget management, straighten out the busi ness relationship, clear the responsibilities, strengthen budget under centralized management and process control of budget management, effective promoting chenzhou tobacco each budget management work.This article through the elaboration of chenzhou tobac co company budget management system construction and implementation, to chenzhou tobacco company the comprehensive budget management results, the analysis of existing problems and its root causes, this paper analyzes the present situation and the company t he comprehensive budget management of several influencing factors, and on this basis to chenzhou tobacco company based on "things", by building a comprehensive budget management control system, expects to provide some of the tobacco industry development of the budget.Through the above research, the author found that, in order to "things" as the basis of the implementation of the comprehensive budget management control and security is very important.Especially through to the chenzhou tobacco company the comprehensive budget management optimization research, can learn, in order to "things" as the basis of the comprehensive budget management to the tobacco industry to improve the enterprise management idea, integrate the functions and resources between different departments, improve the corresponding management system, strict and effective implementation can promote the improvement of management level, improve the performance of enterprises, and become the effective guarantee for the sustainable development of enterprises, and the author believes that the budget management mode will be the trend of future development, worthy of attention.