【正文】 ping inspiration mechanism remains to be perfected In parison with huge economic benefits through occasional violation, accounting credit cannot receive corresponding award, which makes credit accounting work lack motives. Besides there is no or little punishment over accounting credit absence, which makes accounting information providers take risks to provide false accounting information beneficial for their pany. All in all accounting credit seems to stay on moral level. As a matter a fact it is the performance of failure of market mechanism. Internal reasons for accounting credit absence among listed panies Profits remain the origin of credit absence As the market environment bees more and more plicated, accounting credit absence bee more and more worse and false accounting bees more and more popular and the basic reason is motivation by huge economic benefits. Economic reform is not acplished and market economic system is to be perfected, which makes the accounting credit absence caused by system deficiency bee unavoidable. Nevertheless if change of thoughts falls behind the economic change, then some listed panies will abandon the accounting principle of honesty and faith to pursue shortterm huge economic benefits regardless of national interests. They will cover actual production and operation status, use false and imperfect accounting information to deceive stakeholders (such as creditor, debtor, tax bureau, etc), and mislead their operation decision making. Currently accountant firms are still at buyer39。 in the aspect of social supervision, social intermediary organs and auditing institutions cannot fully execute effective supervision owing to the requirement for profits to cater for requirement of listed panies。 economic activities and the absence in accounting credit will severely influence the operation of modern economic activities (ZHANQ 2020). 2. PROBE INTO REASONS OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES External reasons for Absence in Accounting Credit among Listed Companies Unhealthy supervision mechanism Restriction mechanism for accounting credit among listed panies is unhealthy, which includes four aspects, that is, outdated economic legislation related to accounting credit among listed panies, lack of powerful government regulation, deficiency in social supervision and invalidity of enterprises39。 unhealthy market information mechanism is also one of the important factors that lead to the shortage of punishment over market accounting information credit absence. There is still a long way to go before mechanisms such as market information disclosure and transmission are perfected. Accounting credit39。s prehensive quality especially ideological education, establish correct view of life, career and value, set up good credit atmosphere among enterprises and accounting personnel, and consolidate the ideological foundation about credit among accounting personnel. Therefore we must perfect training and internal control system to strengthen the establishment and implementation of self discipline system for enterprises and accounting personnel in order to solve the problem of accounting credit absence among listed panies. 出處： 出處： EI Altman, A 策 .加拿 大社會科學(xué) .2020（ 1） 譯文： 探討上市公司會計(jì)誠信缺失的原因并研究對策 EI Altman, A Saunders 誠信是會計(jì)核算的基本原則，會計(jì)信用缺失將抑制企業(yè)的生存和發(fā)展，并影響國民經(jīng)濟(jì)的健康運(yùn)行。盡管中國已經(jīng)加強(qiáng)了對會計(jì)信用缺失方面的立法和執(zhí)法力量，但是由于會計(jì)信用缺失對上市公司造成更大的經(jīng)濟(jì)損失和更嚴(yán)重的后果。比如市場信息披露和傳輸機(jī)制類似種機(jī)制的完善還有很長的一段路要走。 目前，會計(jì)師事務(wù)所仍處于買方市場，他們受利益的驅(qū)動為上市公司創(chuàng)造虛假繁榮占據(jù)的市場份額和通過提供 “操縱賬 戶 ”尋求可觀的經(jīng)濟(jì)效益，這會干擾已經(jīng)存在的證券市場秩序，阻礙了上市公司持續(xù)，穩(wěn)定，健康的發(fā)展。 正在研究的系統(tǒng)由若干個子系統(tǒng)層以合理的方式組成，這使得該系統(tǒng)具有層次性和有序性的特征 。 市場經(jīng)濟(jì)體制的建立應(yīng)以人為本，對會計(jì)人員的思想必須適應(yīng)變化，尤其是公司內(nèi)部的經(jīng)濟(jì)發(fā)展速度。 市公司 所謂的系統(tǒng)是指一系列交 流和互相依賴組成的一個整體?？偠灾?，會計(jì)信用似乎停留在道德水平。 因此，要加強(qiáng)對會計(jì)信用缺 失的懲罰仍然非常重要，并是以后監(jiān)督部門的重點(diǎn) .（岳及鄧， 2020年） 上市公司會計(jì)信息不對稱包括內(nèi)部和外部的信息，信息不對稱的情況也表明了信息提供者和信息用戶不一致的信息。 在上市公 司會計(jì)信用缺失表明上市公司做違背事實(shí)的假賬會在財政計(jì)算中，這影響財務(wù)信息的正確表達(dá)，它屬于不道德行為，違背會計(jì)誠信的原則。 besides, system under study is an organic system and it contains the uniqueness as highlayered system, that is, it contains characteristics of purpose and sequence. We can have scientific and overall recognition of accounting credit absence precaution and punishment system for listed panies only when we understood abovementioned characteristic