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随着烟草行业近年改革发展不断深入,在确定市局(公司)为经营主体和县级局(营销部)法人主体资格取消后,一些基层单位财务管理职能逐步弱化逐步凸显。体制的改变,使得县级局财务管理和会计核算的模式也发生了与以往不同的显著变化。企业财务管理和会计核算工作不断被削弱,基础管理也日趋薄弱,财务人员和其相应的工作得不到应有的重视,这也导致了财务队伍整体素质的下降,所以诸多原因导致了基层单位财务管理职能的弱化。这些现象的出现威胁着基层单位的精益化管理和持续发展,应当给予重视。
With the continuous reform and development of the tobacco industry in recent years, the financial management functions of some grassroots units have gradually been weakened gradually after the cancellation of the qualification of the legal person as the main business of the Municipal Bureau (the Company) and the county-level bureau (the marketing department). Institutional changes, making the county-level bureau of financial management and accounting also took place in the past with significant changes in the past. Enterprise financial management and accounting work has been weakened, the basic management has become increasingly weak, financial staff and their corresponding work can not get due attention, which also led to the overall quality of the financial team declined, so many reasons led to the grass-roots units Weakening of financial management functions. The appearance of these phenomena threatens the lean management and sustainable development of grassroots units and deserves our attention.