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会计信息失真不时地扰乱我国的经济秩序与经济建设,由会计信息失真引发的会计信用危机已经严重威胁到会计行业的生命力。会计信用与会计监管作为一个“国际性”的难题,理应成为会计领域乃至整个社会经济领域中重点关注的问题。本文总结了前人对会计信用的研究,并在此基础上做了更深入的思考和分析,初步探索了我国会计信用体系模式的建立,探讨了会计信用治理的运行机制。
The distortion of accounting information disturbs our economic order and economic construction from time to time. The accounting credit crisis caused by the distortion of accounting information has seriously threatened the vitality of the accounting profession. As an “international ” problem, accounting credit and accounting regulation should become the key issues of concern in the field of accounting and even the entire social economy. This paper summarizes the predecessors’ research on accounting credit, and based on this, makes a deeper consideration and analysis, initially explores the establishment of accounting credit system model in our country and explores the operating mechanism of accounting credit management.