摘 要

随着我国制造业的迅速发展，传统的生产方式已经不能满足其与日俱进的发展速度，精益生产理论逐渐被人们所认知。在精益生产被我国企业全方面推行后，采用精益化生产的制造业日渐感觉到传统会计已经不能适应当前的客观需求，因为传统会计是以交易为导向，其过程难免会出现浪费，这与精益化生产理论相矛盾，传统会计理论已经跟不上如今社会经济的发展和实践需要的脚步。当前的社会发展需要改变，为了消除浪费，精益会计应时而生。本文不仅探讨了精益会计与传统会计的相关理论内容，还揭示了传统会计不适应精益生产的具体表现，并结合精益会计与传统会计的差异进行了较为全面的分析，由此了解到精益会计在实行过程中的阻碍，结合我国国情，促进精益会计理论在我国的传播与发展，最后通过三一重工集团的案例研究，分析了精益会计下的应用过程，并且提出实施建议，以及对未来做出展望。

关键词：精益会计；传统会计；价值流；制造业；精益生产

A Comparative Study on the Differences between Lean Accounting and Traditional Accounting

ABSTRACT

With the rapid development of China's manufacturing industry, the traditional mode of production has been unable to meet its growing speed of development, and lean production theory has gradually been recognized by people. After the implementation of lean production in all aspects by Chinese enterprises, the manufacturing industry adopting lean production increasingly feels that traditional accounting can no longer meet the current objective needs, because traditional accounting is transaction-oriented and its process will inevitably lead to waste, which is in contradiction with lean production theory. Traditional accounting theory has not kept pace with the development of social economy and practical needs of today. Step. Current social development needs to change. In order to eliminate waste, lean accounting comes into being. This paper not only explores the relevant theoretical content of lean accounting and traditional accounting, but also reveals the specific manifestations of traditional accounting not adapting to lean production. It also makes a comprehensive analysis of the differences between lean accounting and traditional accounting. From this, we can understand the obstacles of lean accounting in the process of implementation and promote the dissemination and development of lean accounting theory in China in the light of China's national conditions. Then, through the case study of Sany Heavy Industry Group, the application process of lean accounting is analyzed, and the implementation suggestions are put forward, as well as the future prospects.

Key words：lean accounting；traditional accounting；value stream；manufacturing industry；lean production

目 录

1 绪论……………………………………………………………………………………1

1.1 研究背景及研究意义……………………………………………………………1

1.2 文献综述……………………………………………………………………………1

1.3 研究内容、方法和技术路线……………………………………………………………4

2 概念界定及理论依据……………………………………………………………………………7

2.1 传统会计理论基本内容…………………………………………………………………7

2.2 精益会计理论基本内容…………………………………………………………………8

3 精益会计与传统会计差异对比…………………………………………………………10

3.1 管理对象、组织文化环境不同…………………………………………………………10

3.2 成本核算、会计人员角色不同…………………………………………………………10

3.3 信息传播、投资评价不同…………………………………………………………………11

4 精益会计实施阻碍…………………………………………………………………13

4.1 企业应用精益会计环境有待改善……………………………………………………13

4.2 领导阶层没有充分意识到精益会计的重要性………………………………………13

4.3 会计人员的专业素养有待提升 ………………………………………………………13

4.4 会计人员个人障碍………………………………………………………………14

5 案例研究：三一重工集团……………………………………………………………………15

5.1公司基本情况简介………………………………………………………………15

5.2传统会计下企业的相关状况…………………………………………………15

5.3精益会计下企业的相关状况…………………………………………………18

5.4精益会计与传统会计最终对比结果…………………………………………21

6 结论………………………………………………………………………………………23

6.1精益会计在制造企业的实施建议…………………………………………………………23

6.2展望………………………………………………………………………………………24

致谢 …………………………………………………………………………………………26

参考文献 ……………………………………………………………………………………27

1 绪论

1.1 研究背景及研究意义

在当今社会经济活动中，会计是一个企业环节中最重要的一环，提高企业竞争力的关键就是做好会计工作。由于我国制造业普遍运用了精益生产的方式，传统会计理论已经不能适应实施了精益制造企业的需求。因此，精益会计理论在这样的大趋势下登上了经济舞台。

上世纪80年代初，日本丰田最先改革了制造业，使之“精益化”，也就是说要提高资源的利用率以及获得更大的效益。