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精益化管理的理念来源于生产制造领域,其核心精髓就是追求成本最小化、效益最大化。在当今呈现国际经济环境复杂多变,经济下行压力大,我国经济增速放缓的背景下,将“精益管理”的理念导入财务管理工作,围绕创建“提质、降本、增效”活动,把财务管理融合到本单位的战略管理和执行的每个环节中,把财务管理工作做精、做细,进一步提高管理水平和效率有着重要的意义。笔者针对事业财务预算、成本管理、财务流程等方面阐述了“财务精益管理”并创新提出了通过财务精益管理有利于实现管理水平和效率的提高。
The concept of lean management comes from the manufacturing field, and its core essence is the pursuit of minimizing costs and maximizing benefits. Under the background of the complicated and volatile international economic environment, the pressure of economic downturn and the slowdown of China’s economic growth, the concept of “Lean Management” has been introduced into the financial management work in the light of the current situation of “quality improvement, cost reduction and increase Efficiency ”activities, the financial management into the unit’s strategic management and implementation of every aspect of the financial management work to do fine, fine, and further improve the management level and efficiency of great significance. The author elaborated “financial lean management ” for business financial budget, cost management and financial process, and proposed to improve the management level and efficiency through financial lean management.