Hunan Tobacco Group Financial Accounting System

From the mid-1990s, the Chinese tobacco industry competition has become fierce. State Tobacco Monopoly system as a result of long-term can not be provided to the Chinese tobacco industry support and protection, the Chinese tobacco industry advantage by virtue of policy and international tobacco businesses and rule situation river is coming to an end, followed by a more intense market competition, as well as international to give greater market pressure. In the current market internationalization, merger and reorganization of the tobacco industry is fierce wave of momentum in the crucial period, the tobacco companies in China in fact has already started manufacturing enterprises by a single transition to the group. Hunan Centre tobacco and Changsha cigarette factory, Changde cigarette factory, Chenzhou cigarette factory, Lingling Cigarette Factory, Siping cigarette factory, Wuzhong cigarette factory does not have legal personality of the cigarette manufacturing plant to build the institutional division of the mother. After the reorganization of territory, the Group's management of financial information so that the accuracy and timeliness of the authenticity of the conflict between the more prominent. So how to create a high-flexible, centralized control to decentralized control and rapid conversion between the enterprise's financial accounting system for the Group to become the focus of this paper.This paper introduced the background of the tobacco industry, Hunan Tobacco Group in the status of the financial system and its shortcomings, from the raw materials business, cost of cigarettes, cigarette sale of fixed assets accounting and accounting aspects of tobacco in Hunan Province to build the financial system, And detailed analysis of the Group of Hunan in the smoke of the financial system implementation, and finally establish the feasibility of providing the protection mechanism.In this paper, knowledge of financial management and information technology combined with the knowledge, theory will be used to practice the specific operation, with greater possibility of theory to guide practice.