The diagnosis and countermeasures on comprehensive budget management problems of tobacco companies

The Comprehensive budget management(CBM) can plan long-term strategic business plans, to have the step, by stages concrete application and implementation. China National Tobacco is an important source of tax revenue. The study of CBM of tobacco companies has important practical significance. This paper systematically introduces the implementation of the CBM for the tobacco companies in the management of key issues, to find the root causes of these problems; and indicates that the tobacco companies in the implementation of a CBM must deal with several major relationships, improve budget management from the organization, establish the CBM rules and regulations, build a sound management of the Comprehensive budget process, and make budget management information system to speed up the construction of measures.