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(一)我国会计信用体系现状目前,全国各地普遍正在有意识地推进会计信用体系建设。一是结合本地实际,提出会计信用体系建设的工作思路及目标任务。有些省、市明确了以强化会计信用为重点,整体推进社会信用体系建设的工作方针,专门下发了加快诚信体系建设的文件,全面部署信用体系建设,其中包括会计信用体系建设;有的专门制定了政府规章,发布了个人和企业信用信息征集和评估管理办法;有的省、市还形成了汇集工商、税务、质检及银行等10多个部门关于企业信用信息的系统,探索建立统一的信息查询
(A) the status quo of China’s accounting credit system At present, throughout the country are generally consciously promoting the construction of accounting credit system. First, combined with local conditions, put forward the work of accounting credit system construction ideas and objectives and tasks. Some provinces and municipalities clarified the working guideline of promoting the construction of a social credit system focusing on strengthening accounting credit, specially issued documents on accelerating the construction of a credit system, and comprehensively deployed credit system construction, including the construction of an accounting credit system; some specialized Developed government rules and regulations, issued a personal and business credit information collection and evaluation of management practices; some provinces, municipalities also formed a collection of business, taxation, quality inspection and banking more than 10 departments on corporate credit information system, to explore the establishment of a unified Information inquiry