Research Into Accounting Credit Education

As a market economy is constructed as a legal economy on the foundation of credit, accounting credit is the cornerstone of healthy market economy development. With the development of society, accountancy occupies an increasingly important position in economic construction, management and strategy, while accounting credit is the basis for promoting the healthy development of a market economy. With the transition from a planned economy system to a market economy system, accounting credit defects continually appear in our economic sphere, which causes serious damage to the economic interests of the state, enterprises and investors, as well as leading to a certain amount of corruption that impacts on social harmony. Therefore, accounting credit education is always an issue of great concern in accounting circles and for relevant government departments.Following research into accounting credit education among accountants in large and medium-sized companies in Changsha, this paper analyzes the existing problems in accounting credit education, and puts forward some solutions for constructing an accounting credit education system.Firstly, starting from the current phenomenon of defects in accounting credit, and having studied and summarized domestic and foreign literature concerning accounting credit education, we put forward our main thoughts and methods in researching this topic.Then, following our survey and analysis of accounting credit education among accountants, combined with the results of previous research, we come to the conclusion that defects in accounting credit stem from government credit deficiency, market defects, accounting system defects, weak consciousness of integrity, lack of effective supervision and the low cost of breaking the law.The focal points of this topic are:firstly, from a system perspective, to propose that the construction of an accounting credit education system includes extending the target of credit education, improving the position of credit education, optimizing credit education resources, strengthening credit restraint mechanisms and purifying the credit education environment; secondly, to undertake targeted research into accounting credit education among unit leaders, accounting personnel and higher education accountancy students; thirdly, to make a proper investigation into and exposition of accounting credit education among registered accountants and relevant government staff.