Research On Optimization Design Of Accounting System Of Chongqing Lianke Energy Saving Building Materials Co., Ltd.

In the field of microeconomics,a perfectly competitive market is considered to be the most efficient market,and its competition is dominated by a large number of small and medium-sized enterprises.Whether in developed countries or in developing countries,SMEs have a broad socio-economic foundation and occupy an absolute advantage in quantity.It can be said that SMEs not only improve the efficiency of market competition,but also an important supporting force for the development of modern national economy.However,from the current accounting system construction of SMEs in China,most managers regard themselves as managers and supervisors of internal accounting control,which makes the accounting system have great defects in design and implementation.Some management functions have seriously hindered the healthy development of SMEs.Therefore,it is of great significance to strengthen the construction of the accounting system for SMEs and carry out optimization design work.Due to the increasing market competition and the need for enterprise transformation and transition,the current accounting system of Chongqing Lianke Energy Saving Building Materials Co.,Ltd.has been unable to meet the needs of economic business development and operation management,and it is extremely urgent to promote the optimization design of accounting system.This paper uses the literature research method,the field investigation method and the experience summary method to study the framework of accounting system design.Firstly,it sorts out and analyzes a large number of relevant domestic and foreign literatures.On this basis,it puts forward the relevant theoretical basis of accounting system and design;The current situation of the accounting system of Chongqing Lianke Energy-saving Building Materials Co.,Ltd.was diagnosed,and the problems were found and the causes were found.Finally,based on the actual situation of the company,the specific schemes and safeguard measures for the optimization design of the accounting system were proposed to make the company's accounting system design more scientific.Reasonable and orderly.The main conclusions of this paper are as follows:(1)The current accounting system of the company has two major problems: incomplete content and irregular design,which are mainly caused by subjective and objective reasons.(2)The company needs to optimize the design at present.Some include accounting organization system,accounting system,accounting statement system and accounting computerization system.The specific optimization design method is to establish and improve the norms;(3)In order to ensure the effective implementation of the accounting system,it should be calculated and strengthened from the standard accounting basis.The implementation of safeguards was carried out in four aspects: “three streams of unification”,improvement of personnel quality and upgrading of accounting information systems.Although this paper only studies the optimization design of the accounting system of Chongqing Lianke Energy Saving Building Materials Co.,Ltd.,it can not only help the company to solve the existing problems,but also establish a sound and efficient accounting system,which is also very important for the research of SMEs with similar problems in the future.Learn from and reference value.