会计信用在社会主义市场经济的有效运行中发挥了重要的作用,然而伴随市场经济的迅速发展,一系列的企业会计信用问题暴露出来,并且会严重影响市场经济的可持续发展。本文首先对会计信用进行界定,分析了会计信用缺失的原因。谈到如何重塑会计信用、遏制会计造假,不仅要从监督力度、惩罚制度等外部因素抓起,还要积极倡导信用准则,做好企业的软文化建设。 Accounting credit plays an important role in the effective operation of socialist market economy. However, along with the rapid development of market economy, a series of credit problems of corporate accounting are exposed, and the sustainable development of market economy will be seriously affected. This article first defines the accounting credit and analyzes the reason why the accounting credit is missing. When it comes to how to reshape accounting credit and curb accounting fraud, we should not only start with external factors such as supervision and punishment system, but also actively promote credit standards and do a good job in soft corporate culture building.