Research On The Lean Financial Management Of Military Research Institutes Based On Enterprise Operation

At present,the concepts of lean thinking in all areas have been widely used.In 2013,the SASAC asked the central enterprises to implement lean financial management,put forward the "vigorously implement the lean financial,efforts to enhance economic benefits." In recent years,the Military research institutes face an unprecedented competitive situation,only the transformation and upgrading to long-term development.However,the impact of the traditional business model,the current financial management model does not meet the requirements of scientific research institutes to upgrade,can not support its long-term development.At present,the shortcomings of the financial management of Military research institutes are mainly unable to fully integrate with scientific research and production,which makes it difficult to meet the needs of scientific research and production development,can not meet the requirements of transformation and upgrading,therefore,this paper is based on the existing lean financial management theory,combined with the situation faced by Military research institutes,the comprehensive use of management,accounting,financial management and other theories,to promote the integration of financial and applicable to research institutes Of the overall budget management,target cost management,marginal contribution management research,construction of Military research institutes lean financial management program to address the existing problems,help its successful transformation and upgrading.At the same time,we hope that through the study of the existing lean financial management theory to complement and improve.In this paper,the integration of financial management as the basic path to achieve lean financial management,from the overall budget management,target cost management,marginal contribution to the management of three aspects of financial integration,to build lean financial management program,and the design of lean financial management program applied in Military research institutes in the application,to its rationality,operability and effectiveness of interpretation.The research of this paper is the study of bias,and the concrete financial management of Military research institutes is the concrete research objects,which have general guiding significance for the construction of lean financial management of Military research institutes.