浅谈全面预算管理在烟草商业企业中的研究与运用

摘要

本文介绍了全面预算管理的概念、特点及功能，然后结合烟草商业企业实际，对其实施全面预算管理的现状作了系统介绍，并提出具有建设性和积极性的建议。%This paper introduces the concept, features and functions of a comprehensive budget management, and then combined with the actual situation of tobacco business enterprises, systematically introduces its status of implementing comprehensive budget management and proposes constructive suggestions.