Because in modern corporate there is the separation of ownership and managing rights , the right of controlling belongs to the board . in order to control indirectly the company , shareholders must gain more information of management , which is the very important link to protect the rights of shareholders on all sides . sharerholds " rights of knowing include the rights of consulting the accounts , the rights of consulting the books , the rights of inquiry 由于公司制奉行所有权与经营权分离原则，大多数股东并不直接参与公司的经营管理，公司的日常经营和决策大多掌握在董事会和经理层手中，因而，在控制公司和制订公司经营决策的过程中大多数股东常常陷于信息不对称的弱势地位，造成股东权利的保护犹如水中之月。
With new theories used , especially the theory of managing the value of the company and the theory of the balanced scorecard , traditional financial budget has been developed into total budgetary management ( abstracted as tbm ) , which provides a way by which the strategic objectives of a company can be pervaded into all aspects of its operations . first of all , this thesis discloses the relationship between the budget and enterprise strategy through defining the concept of tbm 随着以价值管理和平衡计分卡理论为代表的最新研究成果的推出，这一框架也在不断的完善? ?将预算这一传统管理工具与公司价值管理以及平衡计分卡相结合，可以真正实现将战略目标落实在日常经营的具体环节中，这就在原有的基础上，给预算管理赋予了新的角色。
Since the debut of marketing in american commercial banking in 1950 ' s , it has become an indispensable part of the development strategy and operating mode in commercial banks . and the thinking of service marketing has penetrated in the management and running of banks every day , it effects all the important decisions of banks 二十世纪五十年代初市场营销在美国商业银行中初露端倪，如今营销已成为商业银行发展不可缺少的组成部分，可以说服务营销的思想已渗透到了银行的日常经营行为之中，并影响着银行的重要决策。
Then , it divides total system into three parts ; proscenium income system , system management , book system and does detailed system design for them according to sofeware engineering method . the thesis also discusses system network design method and database design method 整个系统包括前台收银子系统、接待预定子系统和系统管理子系统三部分前台收银子系统主要包括前台营业、日营业统计、经理查询、事物处理等组成部分，来完成日常经营中的基本操作和各种报表的查询。
In chart i , it briefed the theories about the business strategic management , clearing the strategic analysis , planning , and implementation and internal relationship , the level and business units of strategy ; in chart ii , introduce the environments faced by the tobacco industry , a brief introduction is gave about the main characteristics and development and to analyze the internal and external condition ; in chart iii , design the basic development strategy according to the environments and principle ; in chart iv . analyze how to implement the development strategy , and catch the key point . in chart v , good ideas are got from this case study by the strategy design for sichuan tobacco industry . 其中第一部分主要对企业战略管理作了理论概述，阐明了战略分析、战略规划、战略实施的具体含义与内在联系和战略层次、战略业务单元；第二部分是四川烟草面临的环境状况，主要对行业的主要特点和发展情况作了简单介绍，并就外部环境作了介绍和分析，内部状况作了分析和总结；第三部分是根据四川烟草的内外部环境和战略原则设计了基本的战略仪表盘，制定了发展战略；第四部分是在日常经营管理中如何有效地实施发展战略，并把握战略重点和关键控制环节；第五部分通过为四川烟草制定发展战略给我们的一些有益的启示。
