China’s Accounting Credit System Construction

With the in-depth development of social market economy, the accounting work becomes more and more important in the whole social economic operation system. It is not only the most important way to implement effective supervision and management of enterprises, it is also the necessary guarantee for the good development. The integrity is the basic requirement of the accounting work, only on the basis of ensure the accounting integrity, accounting work can play a proper function and role. However, in recent years, the phenomenon of lack of accounting credibility deficiency, brought huge losses to many businesses, also threaten the normal operation of the socialist economy. Therefore, Speeding up the construction of a set of suitable for the situation of our country’s accounting integrity system and solving the problem of lack of integrity of accounting industry, has caused the resonance of the accounting profession in China.The establishment of the accounting credit system in our country is a multiparty system engineering, the government, enterprise and the credit rating agencies must play a positive role. In this paper, I study the construction of accounting credit system in our country as a whole, the government, enterprises, and the active individual credit rating agencies is part of it. Starting from the related subject of accounting credit system construction problems can be divided into social credit environment, the enterprise internal problems, rating agencies and the integrity of the related laws and regulations of four big parts. In concrete build time on the one hand, accounting integrity system of credit rating agencies throughout the evaluation process, strict management science for the establishment of evaluation index, strict specification rating process, strengthening the follow-up management work; On the other hand also should pay attention to the accounting integrity of the system guarantee of the relevant laws and regulations, perfecting legislation, strict law enforcement, make the enterprise and individual credit subject credit information into the open, transparent, by national force to ensure the construction of accounting credit system; At the same time, should pay attention to the enterprises and individuals to actively guide, to strengthen the accounting integrity education, improve the credit consciousness of main body of integrity, of honesty and credibility subject to different management measures, in the end in the whole society to build a "good faith more than help, faithless lumps, no letter not to" good atmosphere, strive to establish the accounting integrity system suitable to China’s national conditions.