This paper discusses the connotations and realization ways of harmonious society and expounds on the significance of constructing a social credibility system to the realization of a harmonious society.

After a discussion on the nature & content of credibility , the paper discloses the reasons for the absence of credibility in current society of China from an institutional perspective and puts forward that the establishment of a social credibility system is the basic strategy against the absence of credibility.

The construction of social credit system has important significance for the economy, ethics and the development of advanced culture.

Thus,it is urgent for us to build a social credit recognition system with Chinese characteristics.

This paper expounds the significance of book floating,analyzes the present situation of domestic book floating and problems of the social credit refracted by the book returning rate.

The calculation and management of the account receivable not only are relative to enterprise s funds circulation and information disclosure but also externalize the accounting mission of building the social credit in certain extent.

Ideas on construction of social honesty and credit;

Credible society is one of the most important content and constructive targets of socialism in the harmonious society.