In the long-term downward trend of the steel industry,in order to effectively enhance the company's accounting man-agement and profitability,the company should fully promote the lean management system according to the lean management philosophy,eliminate waste on the spot,and make the management concept of accounting management confront waste behavior on the production site.The lean management model that focuses on eliminating waste is very important.and is the core of im-proving the company's overall management level and product core competitiveness.This article analyzes the problems of lean management in steel enterprises and puts forward effective measures to strengthen lean management in steel enterprises.