In the context of the “belt and road”, economic exchanges between countries are becoming more frequent, and new requirements are being put forward for accounting in economic exchanges. This article mainly analyzes the structure of country accounting in the “One belt, One way” economic belt, puts forward the problem that exists in the accounting industry in various countries at this stage, and makes some proposals for building accounting in different countries, in the hope that it can play a reference role in developing One Belt, One Way accounting.