会计是一种制度安排,会计信誉危机既是会计的问题,但更主要的是企业信誉问题和社会信任问题,重塑会计制度的信誉基础,需要会计道德进步、会计法制运作和会计环境改造三者同步进行,并通过经济学科与社会科学的真正联盟,给重塑会计信誉基础提供正确的理论引导。 Accounting is a kind of institutional arrangement. The crisis of accounting reputation is not only an accounting problem, but more important is the issue of corporate credibility and social trust, reshaping the credit foundation of accounting system, the need of accounting ethical progress, the operation of accounting legal system and the reform of accounting environment Simultaneously, and through the real alliance of economics and social sciences, provide the correct theoretical guidance to reshape the accounting credit foundation.