With the idea of "The Belt and Road" goes deeper in Harbin International Electrical Engineering Limited Liability Company,the strategy of "going out" has a good initial result.However,due to the rapid development of company business,the speed of business development does not match the level of corporate financial management,especially in accounting.Therefore,it is necessary to have deeply analysis and reconstruct the system of the accounting in Harbin electric international engineering limited liability company.First of all,this study takes the status of HDGJ accounting system as the breakthrough point.On the basis of the introduction business status and financial situation,to combing the organization of accounting system and procedure,take a general summary of the accounting methods used by the company,which contribute to find out the problems existing in the accounting system,and analyzed the cause of the problem profoundly.Second,the principles and objectives of the design of this research accounting system are clearly defined,and the content of the accounting system designed by this study is defined as three aspects,which include accounting organization system,the accounting process system and accounting method three child systems.Under the guidance of accounting system design principle,according to the principle such as the applicability to improve the organization of the accounting,the matrix frame structure is put forward.In order to improve the financial information transmission speed,aiming at reducing the barrier of information transmission,optimizing the accounting process and designed the three level accounting process.In accordance with the accounting standards of enterprises and the specific circumstances of the enterprises,some methods of accounting have been improved.The improvement of specific accounting methods is mainly carried out from three aspects,which contend adding new accounting subjects for R & D costs,remittance and loss accounting,risk aversion and the optimization of income tax accounting methods.Finally,this article puts forward the safeguard measures on how to guarantee the implementation of the reconstituted accounting system.The suggestions are given respectively from three aspects of system construction,staffing and accounting information system.This paper aims at solving the problems existing in the HDGJ accounting system.In order to improve the scientific and accuracy of the accounting of the company and improve the efficiency and effect of the organization operation.Through the reconstruction of accounting system,strengthen the management of internal property and materials,and improve the true reliability of accounting information,so as to better play the role of management function and improve the company's economic benefits. |