随着我国零售业实行对外开放的经营模式,其经营和管理面临着新的挑战。无论是以珠宝首饰、化妆品、服装、鞋帽为主的百货业,还是超市项目,其品种和规模都相对较小,因此相对于专业连锁店和大卖场来说,日常经营势必会存在一些问题。随着我国零售企业的发展,管理方式和经营业务发生了巨大的变化,本文主要针对在发展过程中我国零售企业所存在的问题,提出其在会计核算方法上的创新模式。 With the implementation of the opening up of China’s retail business model, its management and operation are facing new challenges. Whether it is jewelery, cosmetics, clothing, shoes and hats mainly department stores, or supermarket projects, the variety and size are relatively small, so compared to professional chains and supermarkets, the day-to-day management of business there are bound to be some problems. With the development of China’s retail enterprises, management methods and business operations have undergone tremendous changes. This paper mainly aims at the existing problems of China’s retail enterprises in the process of development, and puts forward its innovation model in accounting methods.