加强会计信用体系建设 营造社会信用氛围  

Form a Society Credibility Atmosphere by Strengthening the Construction of the Accounting Credit System

作　　者：吴剑[1] 杨萍[2] 

机构地区：[1]江西蓝天学院 [2]江西科技师范学院

出　　处：《江西科技学院学报》2006年第3期82-84,共3页Journal of Jiangxi University of Technology

摘　　要：在市场经济中,社会信用是经济活动存在与扩大的前提和基础。会计信用是社会信用的重要组成部分。会计信用体系包括会计信用制度、会计信用秩序和会计信用意识三个方面的内容。完善市场经济体制必须加强会计信用体系建设,建全会计教育的机制。In market economy, society credibility is the prerequisite and basis of the existence and enlargement of economic activity. The accounting credit is the important component of society credibility. The accounting credit system includes three contents: accounting credit regulation, accounting credit order and accounting credit consciousness. We must strengthen the construction of the accounting credit system and modify accounting education mechanism in order to perfect the market economic system.

关 键 词：会计信用制度 会计信用秩序 会计信用意识 会计教育 

分 类 号：F233[经济管理—会计学]