在当今社会中,会计工作的本质就是一项制度安排。一旦会计制度产生了信誉危机,其根本原因不只是会计本身的问题,同时也是一种社会信任问题。想要缓解会计制度危机,重新树立起会计信誉基础,会计从业人员必须要注重会计道德与法制的运作,以及会计环境的变革。与此同时,还要通过经济学与社会学相结合的形式来为重新树立起会计信誉基础提供理论依据。本文将对会计制度的信誉基础进行分析,探讨会计制度的信誉基础的重树。 In today’s society, the essence of accounting is a system of arrangements. Once the accounting system has produced a crisis of credibility, the root cause is not only the problem of accounting itself, but also a problem of social trust. If you want to ease the crisis of the accounting system and establish the foundation of accounting credibility again, the accounting practitioners must pay attention to the operation of accounting ethics and legal system as well as the change of accounting environment. At the same time, it also provides a theoretical basis for re-establishing the basis of accounting credibility through the combination of economics and sociology. This article will analyze the basis of the credibility of the accounting system to explore the credibility of the accounting system based on the tree.