烟草行业实行的是统一领导、专卖专营和垂直管理的管理体制,社会价值的最大化是烟草行业财务管理的目标。在我国加入世贸组织以后,国外卷烟的涌入使国内烟草市场的竞争更加激烈,我国烟草企业现行的财务管理体制还存在一定的问题和缺陷。本文对烟草商业企业基层财务管理的内容进行了阐述,并在分析财务管理存在问题的基础上提出财务管理的对策。 Tobacco industry is the implementation of a unified leadership, monopoly and vertical management of the management system, the maximization of social value is the tobacco industry’s financial management goals. After China’s accession to the WTO, the influx of foreign cigarettes makes the competition in the domestic tobacco market more intense. There are still some problems and defects in the current financial management system of tobacco companies in our country. This article elaborates the content of grassroots financial management in tobacco commercial enterprises, and puts forward the countermeasures of financial management on the basis of analyzing the existing problems of financial management.