中国烟草总公司是在我国经济体制改革中新组建的经济实体,它将过去按供应、生产、销售环节分别归于几个部门管理的烟草行业集中管理起来。这一管理体制的变化,给烟草行业会计工作提出了新的要求。过去,烟草行业的不同环节执行着不同的会计制度,在核算的内容、方法、指标等方面都有许多不同之处。归总公司统一管理之后,由于烟草再生产过程的各个阶段之间平衡发展的内在要求,公司领导者不 China National Tobacco Corporation is a newly formed economic entity in China’s economic structural reform. It centralized management of the tobacco industry, which was managed by supply, production and sales in the past several departments respectively. The change of this management system has put new requirements on accounting work in the tobacco industry. In the past, different parts of the tobacco industry implemented different accounting systems and made many differences in terms of accounting content, methods and indicators. Following the head office’s unified management, due to the inherent requirements of balanced development across all stages of the tobacco reproduction process, the company leaders do not