Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures

Xiao-nan NI, Hong-jie HUANG

Abstract


Credit is basic principle for accounting and the absence of accounting credit will restrain enterprises from existing and development and influence the healthy operation of national economy. Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed companies with the help of systematic thoughts, deeply and completely analyzes both internal and external reasons for the absence in accounting credit among listed companies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and self-discipline of enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed companies.Key Words: Listed Company; Absence in Accounting Credit; Probe into Reasons; Countermeasures

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DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720100604.024

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