Research On The Construction And Application Of Credit Evaluation Index System Of Accounting Firm

"A man without faith does not stand.a country without faith is weak.”At present,the development of market economy is highly dependent on credit.and as an indispensable part of market economy.credit is the foundation of accounting firm.With the rapid development of market economy.accounting firms have played an important role in maintaining social and economic order.supervising the quality of economic information and ensuring the healthy operation of economy.However,the current social credit underground phenomenon has evolved into a global crisis,accounting firm industry also inevitably broke out many audit fraud events,so that the credibility of the industry in the hearts of the world at a discount,facing a severe credit crisis,so it is imperative to rebuild the accounting firm’s credit.Restore confidence to the accounting firm as a first step,is to speed up the accounting firm credit evaluation index system of construction,to establish scientific and perfec,many linkage,and widely promote the change of accounting firm credit evaluation through evaluation and form a complete set of rewards and punishment system,and in evaluation of credit and restore credit way to accelerate the improvement of service quality certified public accountants industry,provide more higher quality of accounting information to satisfy the real need of the market,improve the credit level of industry and the whole society.for the healthy and orderly development of market economy to provide good social credit environment.This article is based on the present situation of our current level of certified public accountants credit increasingly dive.focusing on the accounting firm,the problem of lack of credit evaluation mechanism in order to design a government-led.credit rating agencies and accounting firms to participate,scientific and transparent and practical accounting firm credit evaluation index system as the breakthrough point.a detailed carding and certified public accountants credit evaluation and related literature at home and abroad are reviewed.this paper expounds the information asymmetry theory.transaction cost theory and reputation theory.constructs the complete accounting firm step by step the credit evaluation index system,the concrete can be divided into the following three parts:First of all,based onthe scientific,comprehensive,importance.operability,combining qualitative and quantitative.such as principle.accounting firm credit evaluation index system of the overall framework.then subdivided layers and dimensions.and selected indicators.on the basis of the original index using principal component analysis(pca)is optimized selection.determine the final credit evaluation index;Then.combining the analytic hierarchy process(AHP)and the expert scoring method to detennine the index weight.and design a five-level evaluation set for the expert scoring of each evaluation index,determine the score value of each evaluation index;Finally,the weighted average method is used to calculate the score and credit rating of accounting firms.In the establishment of a complete accounting firm credit evaluation index system,and on the application of ZT certified public accountants,for example.verify that the credit evaluation index system in the application effect of ZT certified public accountants.and put forward the implementation of accounting firm from multiple perspectives on safeguard measures of credit evaluation index system is widely used.It is expected to help promote the theoretical research of the credit evaluation of accounting firms.and has important practical significance to establish and improve the credit evaluation system of accounting firms,and more helpful to improve the audit quality and improve the economic environment.