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财务预算管理是企业经营管理的重要组成部分,是企业生存和可持续发展的重要工具,烟草企业也不例外。随着我国企业参与国际化竞争的步伐日益加快,财务预算管理的作用愈发凸显。通过做好财务预算管理,有助于烟草企业进一步规范经济活动,加强内部控制,以此来提高资金利用率、增加收入、降低成本消耗、提高经济效益,这是当前烟草企业适应现代化管理的需要、谋求自身发展的必要手段之一。本文首先阐明了财务预算管理的内涵,然后分析了烟草企业财务预算管理的价值与作用,最后就加强烟草企业财务预算管理给出合理化建议。
Financial budget management is an important part of business management, an important tool for the survival and sustainable development of enterprises, and tobacco companies are no exception. With the accelerating pace of our country’s enterprises in the international competition, the role of financial budget management has become increasingly prominent. By doing a good job of financial budget management, it helps tobacco companies to further regulate their economic activities and strengthen internal control in order to increase capital utilization, increase revenue, reduce cost and increase economic benefits. This is the current need of tobacco companies to adapt to modern management , One of the necessary means to seek their own development. This paper firstly clarifies the connotation of financial budget management, then analyzes the value and function of financial budget management of tobacco enterprises, and finally gives reasonable suggestions on how to strengthen the financial budget management of tobacco enterprises.