常德烟草机械有限责任公司预算管理改进分析

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1、常德烟草机械有限责任公司预算管理改进研究AbstractInfaceofincreasinglycomplexexternalenvironment，itisnecessaryfortheenterprisestopromotetheirmanagementcapabilities．Budgetmanagementusedfortheenterprises’developmentandapplicationhasbecomeaneffectivewaytohelptheenterprisestoachievethestrategicobjectivesintheneweconomics

2、ituation．Thepaperisofgreatsignificancetoimprovethemanagementlevelofenterprises．Itisalsoanimportantpartofcorporatefinancialmanagementandanimportantmeanstoenhanceeconomicefficiency,andiswildlyusedasacontrolmeasureinenterprises’internalcontr01．Machineryindustry，asatraditionalindustry,mustadapttothe

3、newrequirementsofsustainabledevelopmentbyinnovatingenterprisemanagementmodeandestablishingandimprovingthebudgetmanagementsystemSOthatcompaniesareabletocopewiththecomplexinternationalenvironmentanddomesticpoliticalandeconomicreformandtomaximizeenterprises’value．ChangdeTobaccoMachineryCo．，Ltd．，whi

4、chisprincipallyengagedinthetobaccomachineryproductionandoperation，isbytheholdingofChineseTobaccoMachineryGroupCo．，Ltd．In2010，thecompanydevelopedabudgetdraftingsystemandtheimplementationofthebudgetreport．Buttherearestillsomequestionswhichneedfurtherpromotionduringtheactualimplementationprocess．In

5、itially，thepaperreviewstheexperiencesandlessonsofbothdomesticandforeignbudgetmanagementandsummarizesthetheoreticalbasisofbudgetmanagement．ThenthepapersummarizesthestatusofthebudgetmanagementofChangdeTobaccoMachinerycompanyfromtheperspectiveofbudgetdrafting，budgetexecutionandcontrol，budgetassessm

6、ent．Andbyusingtheoreticalanalysisandempiricalanalysistheexistingproblemsofthebudgetmanagementareproposed．Additionally,themeasuresusedtoimprovethebudgetmanagementofChangdeTobaccoMachinerycompanyareproposedfromthepointoforganizationofbudgetmanagement，budgetdraftingimprovementsandbudgetassessmentsy

7、stem。Lastly,thepaperconcludesthewholetext，andcomesupwithanoutlookforfurtherresearch．Thisstudywillhelptoimprovethemanagementlevelofenterprises，promotetheenterprises’internalcontrolsystemandboostprofits．KeyWords：ChangdeTobacco