| In the context of the continuous improvement and development of the market economy,the competition of enterprises in the development of the market economy is becoming more and more fierce.Under this background,budget management has become one of the main ways and means for enterprises to enhance market competitiveness.The tobacco industry occupies a very important role in my country’s economic development,and it is my country’s most important profit and tax accountant.In recent years,with the continuous deepening of the reform of the tobacco industry in my country,tobacco companies have continuously adjusted their organizational structure to adapt to the development of the market economy during the development of the market economy.In the process of development,the tobacco industry needs to further strengthen internal supervision and implement comprehensive budget management to adapt to the development of the market economy.This article selects YC Tobacco Company as the research object in the analysis and research,and conducts a comprehensive analysis and discussion on the comprehensive budget management of YC Tobacco Company.Combining the problems and deficiencies in the comprehensive budget management of YC Tobacco Company,YC Tobacco Company is proposed.Countermeasures and suggestions for the optimization of the overall budget management system,and on the basis of the proposed overall budget management system,in order to ensure that YC Tobacco’s optimized overall budget management system can be effectively implemented,protective measures are proposed.In this paper,YC Tobacco’s comprehensive budget management system optimization analysis and research,combined with the use of diversified research methods for in-depth analysis and research.First,the concept of comprehensive budget management and related theories are analyzed,which lays a theoretical foundation for the analysis and research of the relevant issues of YC Tobacco’s comprehensive budget management system;second,the comprehensive management of YC Tobacco by means of the budget management maturity model Conducted a survey and research on budget management,and combined the survey results to analyze the deficiencies and problems in the current YC Tobacco Company’s comprehensive budget management system;finally,it puts forward optimized countermeasures and suggestions for the problems and deficiencies in the YC Tobacco Company’s comprehensive budget management system,and Safeguard measures were proposed.Through the analysis and research of the comprehensive budget system of YC Tobacco Company through this article,it is concluded that the main problem of YC Tobacco Company in comprehensive budget management is that the method of budget preparation is too simple,the budget execution is not in place,the dynamic monitoring cannot be achieved,and the lack of incentives Mechanism,etc.In order to solve these problems faced by YC Tobacco in its comprehensive budget management,YC Tobacco needs to further optimize the budget management system in its overall budget management to form a comprehensive budget preparation,budget execution and monitoring,adjustment,budget assessment and evaluation,etc.Budget management system.Through the optimization of YC Tobacco’s overall budget management system to improve the effectiveness of YC Tobacco’s overall budget management,it can also provide corresponding references for other types of companies’ overall budget management. |