The accounting credit system includes three contents: accounting credit regulation, accounting credit order and accounting credit consciousness.

This paper expounds the legal system construction and the environment for the construction of social credit system, and points out that legal system construction can’t solve anything in the social credit system, and probes into the functions of local government in the construction of social credit system.

With the development of economy, the lack ofcredit becomes more increasingly outstanding and it is the high time to construct the social credit system which can suit Chinese economy.

It is proposed that the measure to tackle this issue is to reinforce the ruling by law to normalize the credit relation, strengthen the ruling by morality to intensify the credit awareness; to establish the correct social credit concept; to carry out comprehensive improvement of social credit crisis; to quicken the establishment of the social credit system .

This paper discusses on that affirming the accounting credit to be one of the invisible assets of enterprises possesses practical significance for preventing the distortion of accounting information, ensuring the interests of all sides related to enterprises, regulating the actions of operating and managing personnel and rebuilding the image of accounting.

As the fundamental part of the social credit system, the accounting credit should get further attention and research.

This paper makes an analysis of the necessity to establish an accounting credit evaluation system from the perspectives of the market economy development,the current situations of accounting and the international competitive environment,through which the quality of accounting information can be improved and strengthened.

The accounting information publishing system,which is the important part of the accounting supervision,encounters more and more problems along with the evolution of the accounting information publishing system.