现阶段,如何实现基层企业的财务精益化管理,从而达到降本增效的目标,已经日益成为各级烟草企业面临的问题。本文通过分析基层烟草企业在财务预算管理、成本费用管理和内控流程管理方面存在的问题,并以烟叶成本费用为例,提出从上述三个方面提高财务精益化管理的具体措施。 At this stage, how to realize the financial lean management of grassroots enterprises so as to achieve the goal of cost reduction and efficiency increase has increasingly become a problem facing tobacco companies at all levels. Based on the analysis of the existing problems of the grass-roots tobacco companies in financial budget management, cost and expense management and internal control process management, and taking the cost of tobacco leaf as an example, this paper proposes specific measures to improve the lean financial management from the above three aspects.