基于精益管理的国有企业会计核算体系的构建

Construction of the Accounting System of State-Owned Enterprises Based on the Lean Management

在国有企业中,会计核算体系是重要的组成部分,是提高国有企业经营效益的重要因素。随着社会的发展,加强精益管理建设是促进国有企业发展的重要因素,而精益管理也是国有企业运营中重要的工作内容。加强对精益管理的了解,并加强精益管理在国有企业会计核算体系中的应用,提升企业的效益。论文叙述了精益管理理念,阐述了国有企业管理现状以及在国有企业中实施精益管理构建企业会计核算体系的措施。

In the state-owned enterprises,accounting system is an important part and an important factor to improve the operating efficiency of state-owned enterprises.With the development of society,strengthening the lean management construction is an important factor to promote the development of state-owned enterprises,and lean management is also an important work content in the operation of state-owned enterprises.We should strengthen the understanding of lean management,and strengthen the application of lean management in the accounting system of state-owned enterprises,so as to enhance the efficiency of enterprises.This paper describes the concept of lean management,and expounds the present situation of the management of state-owned enterprises and the measures of implementing lean management construct enterprise accounting system in state-owned enterprises.