Study On Accounting Credit Evaluation System

A man without credit will not stand, and a country without credit will decline. Market economy is the economy of credit,as the lifeblood of modern, credit also is the conduct of accounting profession. However, the current community is faced with the global credit crisis dive day by day, the accounting industry also is deeply involved in, the accounting fraud case has sounded the alarm for us again and again - Accounting Credit Control imperative. Only reshape the accounting credit, speed up the construction of accounting credit system, can be beneficial to improve the social credit system, favorable to create a good environment for the healthy development of the market economy. The construction of Accounting Credit Rating system, is the real needs for strengthen the accounting credit construction, and improve the quality of accounting information.Based on analyzing the current status of the lack of accounting credit, this paper tried to design an accounting credit rating system model to fit reality, which is led by government, credit agencies and enterprises participate in together, the credit agency evaluate scientifically, and confirmed by government department.Firstly, this paper analyze China's current situation of the lack of accounting credit by system, theory, social environment, government administration and other aspects, which is prepare for selecting the target of accounting credit evaluation system followed. Secondly, this paper focuses on the construction of accounting credit evaluation system, selecting evaluation target by the method of combining quantitative and qualitative, arranging the accounting credit evaluation list, standard the procedures of accounting credit evaluation, and researching the application of credit ratings, follow-up management and other interrelated regulations, offer basis for building a complete accounting credit system framework.