在现代化的企业管理中,全面预算管理是其重要的组成部分,许多大型企业以全面预算管理为手段,通过对经营目标的确认、组织安排经营活动、协调内部组织关系、评价考核员工的业绩等环节为提高企业经济效益,实现经营目标发挥着保障作用。但是,随着经济的发展,国内外的经济环境发生了变化,市场竞争日趋激烈,加上烟草行业政策上的垄断,使得烟草企业普遍具有依赖性,由此产生的弊端也显现出来,比如,缺少进步的动力,全面预算管理意识不强、缺乏精细化操作,很难与其他管理制度相融合等。因此,为了加强企业的管理,提高竞争能力,促进其经营与发展,就必须强化全面预算管理的意识。 In the modern enterprise management, the overall budget management is an important part of many large enterprises to the overall budget management as a means to confirm the business objectives, organizational arrangements for business activities, coordination of internal organizational relationships, evaluation of the performance of staff assessment Links To enhance the economic efficiency of enterprises, to achieve business objectives play a protective role. However, with the economic development, the economic environment at home and abroad has undergone changes and the market competition has become increasingly fierce. With the monopoly of the tobacco industry policies, the tobacco enterprises have generally been dependent and the resulting drawbacks have also emerged. For example, Lack of motivation for progress, lack of awareness of overall budget management, lack of meticulous operation and difficulty in integrating with other management systems. Therefore, in order to strengthen the management of enterprises, enhance their competitiveness and promote their operation and development, it is necessary to strengthen the awareness of overall budget management.