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随着烟草商业企业对外经济交往的日益频繁,企业外部经济行为越来越广泛。同时,随着烟草行业严格规范要求的不断深入,经济合同作为烟草商业企业经济行为的集中体现,其规范水平直接决定了企业经济行为特别是招标采购工作的规范水平,而加强合同的分类体系研究是做好经济合同管理工作的重要一环,对烟草商业企业来说具有非常重要的现实意义。因此,本文结合合同的理论分类、合同法对合同的分类以及国家烟草专卖局对合同的分类,详细阐述烟草商业企业经济合同分类体系的构建。
With the increasingly frequent foreign economic exchanges between tobacco commercial enterprises, the external economic activities of enterprises are becoming more and more widespread. At the same time, with the deepening of the strict norms of the tobacco industry, economic contracts, as a concentrated expression of the economic behavior of tobacco commercial enterprises, directly regulate the normative level of the economic activities of enterprises, especially the bidding and purchasing work, while strengthening the classification system of contracts Is an important part of economic contract management and has very important practical significance for tobacco commercial enterprises. Therefore, this article combines the theoretical classification of contracts, the classification of contracts by contract law and the classification of contracts by the State Tobacco Monopoly Administration, and elaborates the construction of economic contract classification system of tobacco commercial enterprises.