I 摘要 目前，国家对于烟草行业的管控力度日益加大，出台了愈发严厉的控烟政策， 社会也越来越重视烟草对人体带来的危害。烟草行业的开源能力受限限制，如何 降本增效就成为了行业面临的严峻挑战。受到国家专卖政策影响的烟草行业，计 划经济体制下存在的企业管理模式已落后于时代的发展。2016 年，国家烟草总局 根据预算管理的需求，发布了《烟草行业全面预算管理应用指南及预算定额标准 讨论稿》等指导意见，希望全行业对此进行认真的研究和探索。而成都市烟草公 司现行的预算管理体系也存在着一系列的问题，比如预算标准的时效性相对滞后， 缺乏完善的预算管理规范，没有把成本费用与公司业务板块相联系。因此，为了 顺应形势的变化，降低企业的运行成本，提高企业的管理效率，如何优化成都市 烟草公司的预算管理体系迫在眉睫。 本文以成都市烟草公司作为研究对象，对成都市烟草公司的预算管理现状进 行分析和研究，找出其内涵的问题和原因，并提出了相应的解决方案。首先，本 本运用了文献分析方法，对全面预算管理的理论和定额管理理论进行了归纳和整 合，形成了本文的理论基础。其次，本文从成都市烟草公司的主营业务情况、经 营环境、预算管理现状等方面出发，简要的阐述了这些方面对于企业管理的影响。 最后运用了访谈调查方法，对公司负责预算管理的各个层级的员工进行了访谈调 查，了解他们对于成都市烟草公司预算管理的真实意见和建议，再结合笔者常年 负责预算管理工作的经验，提出了成都市烟草公司预算管理现今存在的主要问题。 通过前期的访谈和后期的分析发现，成都市烟草公司在现行的预算管理体系 中的问题主要有制度更新不及时、制度监管考核难以到位、缺乏科学的预算标准 设计、缺乏行业标准库参考、标准的梳理不够系统、人员意识有待加强、部门协 调不明确、缺乏完善的岗位说明书等诸多原因。针对以上问题产生的原因，并结 合成都市烟草公司的实际情况，笔者以定额预算方法作为突破点，建立了一套预 算定额标准框架，并提出了预算管理体系优化的相应实施方案。通过优化工作的 准备阶段、运用阶段、评估阶段之后，力求改进成都市烟草公司预算管理的现状， 提升企业的降本增效水平。 本文将定额预算方法运用到成都市烟草公司预算管理体系中，构建了一套科 学、合理、可行的预算定额标准框架，并着力解决现行模式下的企业预算管理存 在的问题，为行业内其他烟草公司的预算管理体系提供了先进的经验，具有一定 的现实意义和借鉴意义。摘要 II 关键词，烟草行业；预算管理；定额预算方法；体系优化ABSTRACT III ABSTRACT At present, the state's control over the tobacco industry is increasing, and more stringent tobacco control policies have been introduced. The society is also paying more and more attention to the harm caused by tobacco to the human body. The open source capacity of the tobacco industry is limited, and how to reduce costs and increase efficiency has become a serious challenge for the industry. In the tobacco industry affected by the national monopoly policy, the enterprise management model existing under the planned economic system has lagged behind the development of the times. In 2016, the State Bureau of Tobacco issued guidelines on the “Tobacco Industry Total Budget Management Application Guide and Budget Quota Standard Discussion Paper” according to the needs of budget management. It is hoped that the whole industry will conduct serious research and exploration. There are also a series of problems in the current budget management system of Chengdu Tobacco Company. For example, the timeliness of budget standards is relatively lagging behind, there is no perfect budget management norm, and the cost is not linked to the company's business sector. Therefore, in order to adapt to changes in the situation, reduce the operating costs of enterprises, and improve the management efficiency of enterprises, how to optimize the budget management system of Chengdu Tobacco Company is extremely urgent. This paper takes Chengdu Tobacco Company as the research object, analyzes and studies the current situation of budget management of Chengdu Tobacco Company, finds out the problems and causes of its connotation, and proposes corresponding solutions. First of all, the book uses the literature analysis method to summarize and integrate the theory of total budget management and the theory of quota management, which forms the theoretical basis of this paper. Secondly, this paper briefly describes the impact of these aspects on business management from the aspects of the main business situation, business environment and budget management status of Chengdu Tobacco Company. Finally, the interview survey method was used to conduct interviews and surveys on employees of all levels of the company responsible for budget management, to understand their true opinions and suggestions on the budget management of Chengdu Tobacco Company, and to combine the experience of the author in charge of budget management work for many years. The main problems of the budgetABSTRACT IV management of Chengdu Tobacco Company today. Through preliminary interviews and later analysis, it is found that the problems of Chengdu Tobacco Company in the current budget management system are mainly that the system is not updated in time, the system supervision and evaluation is difficult to be in place, the lack of scientific budget standard design, the lack of industry standard library reference, and the standard. The combing is not systematic enough, the staff awareness needs to be strengthened, the department coordination is not clear, and the lack of perfect job descriptions and many other reasons. In view of the above problems and the actual situation of Chengdu Tobacco Company, the author used the fixed budget method as a breakthrough point, established a set of budget quota standard framework, and proposed the corresponding implementation plan of budget management system optimization. After optimizing the preparation, application and evaluation phases of the work, we will strive to improve the current situation of Chengdu Tobacco's budget management and improve the company's cost reduction and efficiency. This paper applies the fixed budget method to the budget management system of Chengdu Tobacco Company, and builds a scientific, reasonable and feasible budget quota standard framework, and focuses on solving the problems of enterprise budget management under the current model, for other tobacco in the industry. The company's budget management system provides advanced experience and has certain practical significance and reference significance. Keywords: tobacco industry；budget management；quota budgeting method；system optimization目 录 V 目 录 第一章 绪论.....................................................................................................................1 1.1 选题的背景和意义............................................................................................ 1 1.1.1 选题的背景.............................................................................................1 1.1.2 选题的意义.............................................................................................2 1.2 主要研究思路和方法........................................................................................ 2 1.2.1 主要研究思路.........................................................................................2 1.2.2 主要研究方法.........................................................................................2 1.3 本文结构安排.................................................................................................... 3 1.4 国内外研究现状................................................................................................ 3 1.4.1 关于建立预算定额框架的研究...........................................................3 1.4.2 关于预算定额标准测算方法的研究...................................................4 1.4.3 关于预算定额在烟草行业的应用研究...............................................5 1.5 本章小结............................................................................................................ 7 第二章 相关理论基础.....................................................................................................8 2.1 预算管理理论.................................................................................................... 8 2.1.1 预算管理的概念..................................