This article elaborated the vital significance of the accounting credit system in the credit system from the angle of the construction of the harmonious cooperation society ,and analysised the reasons with the unharmonious factors which appeared in our accounting domain, at last enhanced the the construction of the accounting credit system to the level of the harmonious social s construction.

The Important Prop Up of the Social Credit System——Credit Institution;

A study of the information restraint mechanism in the establishment of social credit system construction;

Consideration on issues of building China s 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.