Accounting faith,which is the rational requirement for the implementation and result by the transaction parties,actually is also a kind of contract that is called "accounting faith contract" here.
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【Key words】 accounting integrity contract; theory architecture; accounting fraudulence; contract fulfillment
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会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求，其实质同样是一种契约，我们称之为“会计诚信契约”。
Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called "accounting faith contract" here.
会计诚信作为隐性契约，在企业契约体系中有其存在的必然性和独到的功能。
As an implicit contract, accounting integrity has its existing reason and original function in enterprise's contractual system.
现代契约理论下的委托人缺失及产权不明引发的责任问题是会计诚信缺失的内在机理。
Duty issue resulted from consignor default and unclear property under modern contractual theory is an inner reason of accounting trust default.
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