Research On Optimization Of Accounting System Of A Electric Power Enterprise Based On Lean Management

In recent years,with the reform of the electric power system accelerating,and the supervision of transmission and distribution costs strengthening,higher requirements have been placed on the construction of an accounting system for electric power enterprises.With the growing demand for electric power price reduction policies,the contradiction between investment and benefit balance of electric power enterprises has become increasingly prominent,and the difficulty of business operations has continued to increase.Traditional accounting systems can not adapt to industry development trends and external regulatory requirements,and are in urgent need of optimization to meet the needs of business management and development.This thesis takes A power enterprise as a case to analyze,based on the theoretical research of lean management,considering the particularity of the electric power industry,combined with the requirements of internal and external supervision and review and the integration of industry and finance,carry out analysis to related problems in the original accounting system of A power enterprise and clarify the necessity of building a multidimensional lean accounting system.Combining with the development needs of the company,design and preliminarily build a multidimensional lean accounting system for A power enterprise from the aspects of subjects,dimensions,and business-financial connection rules.Then elaborate the specific application content of the multidimensional lean accounting system.Then analyze the optimization and improvement on integration of industry and finance and lean management of A power enterprise with the application of multidimensional lean accounting system.It is found that:(1)The original accounting system of A power enterprise has problems such as complicated subjects which is not conducive to unified management,lack of industry and financial information,and cannot accurately distinguish between production costs and period expenses.(2)From the subject system and management dimensions,a multidimensional lean accounting system can be built that can not only meet the legal information disclosure requirements,serve the lean management of enterprises,but also realize the automatic circulation of industry and financial information,adapt to the changes in the transmission and distribution electric power price verification mechanism and regulatory mode,and conform to the lean management required by A electric power enterprise,and solve the problems they face.(3)The application of a multidimensional lean accounting system can realize that financial vouchers carry comprehensive industry and financial information,which is conducive to the accurate collection of costs and expenses and multi-caliber query of industry and financial information,and can improve the integration of industry and financial information.The research conclusions of this thesis have significant optimization and improvement to the accounting,integration of industry and financial,lean management of A power enterprise.It also has theoretical guidance and experience reference significance for the optimization and reform of the accounting system of the same industry.