会计核算是百货零售业中财务管理的重要内容,随着百货零售行业的日益发展,会计核算模式只有不断创新才能满足当前的市场竞争要求。基于此,概述百货零售业会计核算模式的发展现状,对会计核算模式的创新进行了可行性分析,并提出应用创新的企业财务管理模式、建立健全的会计内部控制制度、选择成熟的会计核算管理软件的创新途径,旨在促进我国百货零售业的健康发展。 Accounting is an important part of the financial management in department store retail. With the development of the department store retail industry, accounting innovation can meet the current market competition only through continuous innovation. Based on this, the author summarizes the development status of accounting department of retail department of retail trade, analyzes the feasibility of accounting department’s innovation, and puts forward the application of innovative enterprise’s financial management mode. It also establishes sound accounting internal control system and selects mature accounting management Software innovation approach to promote the healthy development of China’s department store retail.