会计信用体系建设是社会信用体系建设的重要组成部分,是商务诚信的重要支撑。作为会计信息的生产者,会计人员信用的重要性日益凸显。会计人员信用主要是指会计人员的会计行为是否符合会计法律、法规及行业准则、制度的要求,是否诚实守信。会计人员信用最终主要体现在会计信息的质量上,即所提供的会计信息及时、合法、真实和完整,为会计信息的需求者提供高质量的会计信息(尤其是真实),以便于其做出正确的经济决 The construction of accounting credit system is an important part of the construction of social credit system and an important support for business integrity. As the producer of accounting information, the importance of accounting staff’s credit has become increasingly prominent. Accountant credit mainly refers to the accounting staff accounting behavior is in line with accounting laws, regulations and industry standards, the system requirements, is honest and trustworthy. Accounting staff credit is ultimately reflected in the quality of accounting information, that is, the accounting information provided by the timely, legal, authentic and complete, accounting information for those who provide high-quality accounting information (especially true), so that it can make Correct economic decision