如何治理企业乱开支

How to cure arbitrary expenditure of the enterprises

目前,烟草行业发展态势良好,企业销售收入、利润、上缴税金等连年创历史新高,由此也出现了一些乱开支的现象,有的还比较严重,如果管理者不引起重视,长期发展下去会导致企业走下坡路。文章试从制度建设、预算管理、同级审计、纪检监督、经济评审等五个方面来谈谈如何治理企业乱开支行为。

Recently, tobacco industry have a good momentum of growth, the sales revenue of the enterprises, the profit and the tax payment are setting a new all-time continually. Therefore, some problems of spending are come out. If the managers don＇t pay attention to it, the enterprises may be hit the skids.This paper tries to discuss how to cure arbitrary expenditure of the enterprises from five aspcets of system establishment budget management, audit, supervision and economy evaluation.