Reform Of Tobacco Companies In Heilongjiang Province

China's tobacco industry is the main source of Chinese revenue, whose paid taxes account for about 10% of the whole national fiscal revenues. Under the protection of< Tobacco Monopoly Law of the People's Republic of China>, China's tobacco industry has always been a special Management system, with which the politics and business features are fixed, therefore, it can oppose a monopoly. Just under such surroundings, China's tobacco industry can't keep pace with the economic development. As China's state-owned monopoly of the acceleration of the pace of market economy, the tobacco industry to the economic monopoly by administrative monopoly changes are inevitable. In recent years, as the international situation changes, in particular to join WTO and the "Framework Convention on Tobacco Control," The implementation of the development of China's tobacco industry posed a severe challenge, to meet the domestic and international situation changes, to improve China's tobacco industry the overall competitive strength, the tobacco industry actively carry out reform, straighten out the relationship between property rights, build parent-subsidiary corporate management system.In this paper, the tobacco industry restructuring in Heilongjiang Province as an entry point to the tobacco industry's international and domestic situation and the tobacco industry in Heilongjiang province, the general situation of a relatively comprehensive introduction to the reform of the external, internal to conduct a detailed analysis and further the process of implementation of the reform of budget management, state-owned asset management and corporate culture construction and other auxiliary measures for a more detailed analysis, the final review and analyze the overall effectiveness of reform, the existing problems and further work directions.