Study On Construction Of Accounting Credit System

Accounting credit play a very key role in the economy development. Without economy credit, the economy will develop disorderly. The credit deficiency has already endangered to the sustainable development of the whole society and become one factor that restricts economy development in our country. This paper has made research on the concrete measures of how to harness accounting credit and on harness system of the accounting credit . After the 16th national congress of CPC make a decision to prefect modern market economy integrity system, constructing united accounting integrity system has to be settled urgently problem through government and accounting field .The article is an the basis of analysis the cause of accounting integrity deficiency, design appraise index by combine qualitative and quantative method, cheek the station of company accounting integrity. At the same time, the article research on management of integrity appraise organization, ask for massage of integrity, procedure of appraise integrity, following management and system security.The article study the affect factor of accounting integrity deficiency deeply, from internal and external of the company, put forward some aspect is the main factor ,that is character of accounting ,state system, benefits of company director, outer supervision deficiency, hit accounting integrity deficiency softly, imcompetent of account. But deep factor is benefits of company director and hit softly, catch the point of article accurately, lay the foundation of following research.The article studied how to construct the system of accounting integrity. First ,study some principle with which must be comply. Second, from our country integrity state, design appraise index by combine qualitative and quantative method, divided into four main grades, that is sincerely criterion, keep one's promise criterion, altering criterion and break one's promise criterion, meantime enforce relevant management. Third , from the present statation of integrity appraise, putting forward present appraise procedure, last, study on promote and drop, make known to the public, data warehouse building, study on quality of integrity theory , ect.The article study on a policy of construction accounting integrity appraise system, from five aspect construct system safeguard, that is standard appraise organization, strength integrity believing, reinforce integrity laws and uphold, construct unit message opening system, construct encourage and restrain system.