会计信用评价体系构建研究
本站原创 论文中文摘要：“人无信不立,国无信则衰”。市场经济是信用经济,信用作为现代化白勺生命线,也是会计行业立身之本。但当前社会面临着信用日益下潜白勺全球性危机,会计行业也深陷其中,沸沸扬扬白勺会计事件一次次为我们敲响警钟——会计信用治理势在必行。只有重塑会计信用,加快会计信用体系建设,才能有利于完善社会信用体系,为市场经济健康发展营造良好白勺环境。构建会计信用等级评价体系,是加强会计信用建设,提高会计信息质量白勺现实需要。本文在分析我国现阶段会计信用缺失现状白勺基础上,根据现实需要设计出一个以政府为主导、信用机构和企业共同参与,以信用机构科学评价、政府主管部门(权威机构)认定为纽带白勺会计信用评价体系模式。论文首先从体制、理论、社会环境、政府管理等多个方面剖析我国会计信用缺失现状,为后续研究会计信用评价体系指标选取奠定基础。其次重点研究了会计信用评价体系白勺构建,采用定量与定性相结合白勺方法选取评价指标,整理得出会计信用评价考核表,规范会计信用评价程序,并对信用评价结果白勺应用、后续管理及会计信用体系白勺相关制度保障等方面进行研究,为搭建完整白勺会计信用体系框架提供依据
Abstract（英文摘要）：www.328tibet.cn A man without credit will not stand, and a country without credit will decline. Market economy is the economy of credit,as the lifeblood of modern, credit also is the conduct of accounting profession. However, the current community is faced with the global credit crisis dive day by day, the accounting industry also is deeply involved in, the accounting fraud case has sounded the alarm for us again and again - Accounting Credit Control imperative. Only reshape the accounting credit, speed up the construction of accounting credit system, can be beneficial to improve the social credit system, forable to create a good environment for the healthy development of the market economy. The construction of Accounting Credit Rating system, is the real needs for strengthen the accounting credit construction, and improve the quality of accounting information.Based on analyzing the current status of the lack of accounting credit, this paper tried to design an accounting credit rating system model to fit reality, which is led by government, credit agencies and enterprises participate in together, the credit agency evaluate scientifically, and confirmed by government department.Firstly, this paper analyze China’s current situation of the lack of accounting credit by system, theory, social environment, government administration and other aspects, which is prepare for selecting the target of accounting credit evaluation system followed. Secondly, this paper focuses on the construction of accounting credit evaluation system, selecting evaluation target by the method of combining quantitative and qualitative, arranging the accounting credit evaluation list, standard the procedures of accounting credit evaluation, and researching the application of credit ratings, follow-up management and other interrelated regulations, offer basis for building a complete accounting credit system framework.
论文关键词： 会计信用；评价体系；评价指标；制度保障；
Key words（英文摘要）：www.328tibet.cn Accounting credit；Evaluation system；Evaluation targets；Interrelated regulations；
Abstract（英文摘要）：www.328tibet.cn A man without credit will not stand, and a country without credit will decline. Market economy is the economy of credit,as the lifeblood of modern, credit also is the conduct of accounting profession. However, the current community is faced with the global credit crisis dive day by day, the accounting industry also is deeply involved in, the accounting fraud case has sounded the alarm for us again and again - Accounting Credit Control imperative. Only reshape the accounting credit, speed up the construction of accounting credit system, can be beneficial to improve the social credit system, forable to create a good environment for the healthy development of the market economy. The construction of Accounting Credit Rating system, is the real needs for strengthen the accounting credit construction, and improve the quality of accounting information.Based on analyzing the current status of the lack of accounting credit, this paper tried to design an accounting credit rating system model to fit reality, which is led by government, credit agencies and enterprises participate in together, the credit agency evaluate scientifically, and confirmed by government department.Firstly, this paper analyze China’s current situation of the lack of accounting credit by system, theory, social environment, government administration and other aspects, which is prepare for selecting the target of accounting credit evaluation system followed. Secondly, this paper focuses on the construction of accounting credit evaluation system, selecting evaluation target by the method of combining quantitative and qualitative, arranging the accounting credit evaluation list, standard the procedures of accounting credit evaluation, and researching the application of credit ratings, follow-up management and other interrelated regulations, offer basis for building a complete accounting credit system framework.
论文关键词： 会计信用；评价体系；评价指标；制度保障；
Key words（英文摘要）：www.328tibet.cn Accounting credit；Evaluation system；Evaluation targets；Interrelated regulations；