Research On The Construction Of Budget Quota System Of SY Tobacco Company

For many years,the tobacco industry in China has been the top taxpayer in all industries,and its ratio in fiscal revenue has remained stable at more than 6% for many years.However,at present,with the changes in the internal and external environment,the growth rate of national fiscal revenue has slowed down,and the growth rate of tax revenue has dropped significantly.Efforts must be made to reduce costs and increase efficiency of enterprises and to tap internal potential.The tobacco industry has proposed to implement comprehensive budget management throughout the industry since 2009.In its comprehensive budget management measures,it states that "requirement that all budget work participating units establish a sound quota system in respect of history and in combination with reality,so that the basis for budget preparation is adequate,Reasonable,can promote the level of corporate management." With the advancement of comprehensive budget management,the tobacco industry has greatly improved the standardization and rationality of various economic matters,but due to the budget system structure and budget evaluation,especially In the formulation and application of the budget quota system,there are still problems such as extensiveness,untimely updating,inconsistent with the actual situation at the grassroots level,and one-sided emphasis on the year-on-year decline in budget data,which has led to the occurrence of comprehensive budget management that has not been fully implemented and has not fully fulfilled the overall budget allocation The role of resources,management coordination,strategic support and self-control.This article uses case analysis as the research method,and selects SY City Tobacco Company and its subsidiary ZX County Tobacco Branch to study the method of determining and applying some of its fee quotas.First,through extensive reading of the literature,summarize and summarize the literature related to budget management and budget quota management.Secondly,it explains the background and significance of the establishment and application of the budget quota system in the tobacco industry.It comprehensively analyzes the basic situation of SY Tobacco Company and the status quo of the construction of the budget quota standard system,and points out that the lack of scientificity,comprehensiveness,inability to reflect the advanced nature,and the examination of formalities in the construction of the budget quota standard system.And the reasons that cause these problems such as low degree of attention,budget management organization functions are not in place,budget preparation and assessment guidance is unilateral.Finally,by analyzing the improvement cases of relevant budget quota standards of SY Tobacco Company and its subsidiary ZX County Tobacco Branch,it is pointed out that it is necessary to optimize the common budget quota standards,optimize management functions,improve management quality,and improve assessment schemes.This article is the author's work practice.The relevant data and cases are derived from the actual work.In the process of research,it pays attention to adapting to the actual situation,and has been applied and promoted in some basic units.Based on the actual work needs of the grassroots units,the budget quota standards can be improved and optimized.At the same time,the research on the formulation and assessment methods of budget quota standards in the tobacco industry is still in its infancy.The establishment and evaluation method of the budget quota system that conforms to the actual tobacco company of SY city has certain innovative significance.It is hoped to provide some reference and inspiration for the construction of the quota standard system of other enterprises in the industry.