随着社会主义市场经济体系的建立,对会计从业人员提出了更高的要求。会计从业人员既要具备“诚信为本、坚持准则、操守为重、不做假账”的职业道德,又要有“服务于公众,服务于社会,服务于政府”的服务理念。具体来说,服务于公众,服务于社会,指会计人员如实提供准确可靠的会计信息,引导公众积极投资,避免因盲目投资而造成资源流失,从而提高社会经济效益。而服务于政府,则是会计人员认真履行会计职责,遵守会计准则和财务制度,精心核算,为政府宏观决策提供真实可靠的财务信息。本文从诚信的案例出发,深入分析了会计诚信缺失的主要原因,探讨了加强会计诚信的相关措施,为今后的会计工作提供了有效的借鉴。 With the establishment of a socialist market economy, higher demands have been placed on accounting practitioners. Accounting practitioners should not only have the professional ethics of “honesty, integrity, adherence to standards, integrity first and no falsification of accounts”, but also “service to the public, serve the community and serve the government” . Specifically speaking, serving the public and serving the society means that accountants faithfully provide accurate and reliable accounting information, guide the public to invest actively, and avoid loss of resources caused by blind investment, so as to increase social and economic benefits. Serving the government, the accountants conscientiously perform their accounting duties, abide by the accounting standards and financial systems, carefully calculate them, and provide the real and reliable financial information for the government’s macro decisions. Based on the case of honesty and trustworthiness, this article deeply analyzes the main reasons for the lack of accounting integrity, discusses the measures to strengthen the accounting integrity and provides an effective reference for future accounting work.