会计制度的信誉基础

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。

Reputation Bases of Accounting System

accountancy is a system. The crisis of accountancy reputation not only is problems of accountancy, but mainly is the problem of company reputation and the problem of social reputation. The moral progressing, accounting legal executing and reforming accounting environment are implemented by synchrony for rebuilding reputation basis of accounting system. Also it is need that correct theory guidance is supplied by economics combining to true ally with social science for rebuilding accounting reputation basis.