Research On Comprehensive Budget Management Of Cigarette Industrial Enterprise

With continuous advance of China's reform and opening up process,the national economy has been rapid development,the role of budget management has been thought highly by the government and the enterprises.The State Economic and Trade Commission released "The establishment of the modern enterprise system and the strengthening of the basic norms for the management of large and medium-sized state-owned enterprises(try out)" in 2000,this document required large and medium-sized state-owned enterprises to implement the comprehensive budget.After that,the government has gradually strengthened the guidance of the enterprise budget management,enlarged the budget constraint for central enterprises and state-owned enterprises especially.In 2003,China's tobacco industry which is important state-owned industries in our country,began a sweeping reform in an all-round way.With the change of internal and external environment,tobacco companies opened the door of learning,a large number of advanced modern management have been introduced,including comprehensive budget management.After a period of development,the tobacco industry's comprehensive budget management has laid a certain foundation,but because of the management system,personnel quality and management experience,the role of comprehensive budget management has not been fully play.This paper mainly focuses on the comprehensive budget management of cigarette industrial enterprises in China.Firstly,based on the basic theory of comprehensive budget management,the paper find out the key points of the strategy-oriented comprehensive budget management and Activity-Based Budget,they are respectively the combination with the strategy through the budget target and the index setting and how to project the resources consumption based on activity.Then,use the theory as a reference,the paper summarizes the framework of the comprehensive budget management of China's cigarette industry enterprises.Through the analysis of the implementation of comprehensive budget management system,the author finds out Y company's management system is sort of connecting with the strategy and operation procedure.There are other deficiencies in tangible work,like how to best apply the budget ration standards,budget evaluation,budget analysis,information systems and other applications.Finally,the paper puts forward improvement suggestions to address these issues.