An Application Research on a New Accounting Method in Accounting of Large-Scale Enterprise Groups with Multi-Divisional Structure

This paper mainly expounds the application of a new accounting method which takes special object as the accounting subject to satisfy the user-oriented demand of accounting information users in accounting of large-scale enterprise groups with multi-divisional structure. On the one hand, this paper theoretically demonstrates the reason why the enterprise group adopts the multi-divisional structure for independent accounting and the rationality and advancement of the enterprise group with multi-divisional structure applying this new accounting method to carry out accounting. On the other hand, this paper demonstrates the feasibility of applying this new accounting method to the accounting of the enterprise group with multi-divisional structure from the angle of accounting practice, compares it with that of taking the company as the accounting subject, and analyzes its advantages and disadvantages. This new accounting method can make accounting more clear, convenient and accurate and can meet the needs of the enterprise group to use the multi-divisional structure for independent accounting, and what is more advanced is that it can meet the data demand of multi-level dimension at the same time by changing the demand dimension of data in the basic database of accounting information system in real time, thus promoting the deep integration of business and finance, greatly facilitating its management.