价值链视角下财务精益化管理模式研究

Research on Financial Lean Management Model from the Perspective of Value Chain

论文以精益管理思想的起源为出发点,以精益管理的基本理论为基础,通过文献综述与回顾,分析价值创造为导向下的精益化财务管理理论体系在我国企业中的实践应用,探究价值创造型财务管理的实现路径与效果分析,最后总结基于价值创造的精益财务管理会计应用体系的构建与实施方案。

Based on the basic theory of lean management,this paper analyses the practical application of lean financial management theory system guided by value creation in Chinese enterprises through literature review and starting from the origin of lean management thought,and explores the realization path(cost control,budget control,information platform,etc.)and effectiveness of value creation-oriented financial management.Finally,the paper summarizes the construction and implementation of the application system of management accounting based on value creation,combs the literature of lean financial management with value creation as the core,and provides readers with a comprehensive perspective and new ideas to better understand the concept and connotation of financial lean management.