“精益化财务管理”是现代企业财务管理的终极目标,“划小核算单元”是协助大型企业集团进一步发展壮大的重要方法,电网企业属于网点较多、覆盖较广的重点大型国民经济行业,进一步提高财务管理水平,实现精益化管理极为重要,本文拟结合电网企业行业特点探讨如何通过“划小核算单元”的理念推进“精益化财务管理”的实现。 “Lean financial management ” is the ultimate goal of modern enterprise financial management, “planning small accounting unit ” is an important method to help large enterprise groups to further develop and grow, power grid enterprises belong to more outlets, covering a wide range of major large In order to further improve the level of financial management and realize the lean management, this paper intends to explore how to promote the implementation of “lean financial management” through the concept of “planning small unit of accounting” based on the characteristics of power grid enterprises.