%0 Journal Article
%T 探究烟草商业企业财务共享模式下的预算管理体系建设<br> Exploring the Construction of a Budget Management System under Financial Sharing Models of Tobacco Business Enterprises
%A 陆绎任
%A 李芝芸
%A 王群霞
%J Frontiers of International Accounting
%P 221-225
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.122029
%X 随着市场的不断发展，烟草商业企业的管理理念也在不断更新迭代，作为企业管理中必不可少的一环，财务管理的转型升级至关重要。在数字化的发展进程中，必须充分利用财务共享模式下全面预算管理体系建设的作用，从而提升烟草商业企业财务管理的质效。因此，本文就财务共享模式下的预算管理体系特点和建设的意义进行了深入的探讨，指出了目前体系建设中存在的问题，并有针对性地提出了有效的解决措施，为烟草商业企业实现精益管理提供了相关思路与建议。<br />
With the continuous development of the market, the management concept of tobacco business enterprises is also constantly updating and iterating. As an essential part of enterprise management, the trans-formation and upgrading of financial management is crucial. In the process of digital development, it is necessary to fully utilize the role of the comprehensive budget management system construc-tion under the financial sharing mode, so as to improve the quality and efficiency of financial man-agement in tobacco business enterprises. Therefore, this article deeply explores the characteristics and significance of the budget management system under the financial sharing mode, points out the problems existing in the current system construction, and proposes effective solutions targeted at these problems, providing relevant ideas and suggestions for tobacco business enterprises to achieve lean management.
%K 财务共享，全面预算管理，数字化，业财融合<br> Financial Sharing
%K Comprehensive Budget Management
%K Digital
%K Business and Finance 
Integration
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=67564