会计制度的信誉基础

会计是一种制度安排 ,信誉是会计制度安排的基础 ,信誉危机导致会计制度的信誉基础遭受严重的破坏。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 ,因此只有深入到会计系统以外的社会转型和文化制度变迁之中 ,才能寻求全面、合理的解释。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。

The Credit Base of Accounting System

Accounting is a system arrangement which is based on credit. The credit base of accounting system is seriously destroyed by the credit crisis. Accounting credit crisis is not only a problem of accounting, but also a problem of corporation credit and society trust. So it can be explained completely and reasonably only when going deep into the social revolution and cultural variance which is outside the accounting system. To remold the credit base of accounting system need the process of accounting moral progress,accounting legal system and accounting environment alteration at the same time. Furthermore,through the real union between economic subject and social science,it will get correct theoretical lead.