随着世界经济的飞速发展和全球信息的一体化,我国会计行业面临着新的机遇与挑战。上市公司频繁发生的会计丑闻,无疑加重了对“会计诚信”的反面影响,会计诚信的缺失已经成为一个严重的社会问题。思考和制订应对它的方法和手段,已经成为会计行业及相关部门和人士亟待解决的一个课题。本文分析了这一问题的成因并以此提出了规范行业发展,提高会计人员整体素质,提高失信成本从而抑制失信行为的具体对策。 With the rapid development of world economy and the integration of global information, China’s accounting industry is facing new opportunities and challenges. The frequent accounting scandals of listed companies undoubtedly aggravate the negative impact on accounting integrity. The lack of accounting integrity has become a serious social problem. Thinking and formulating ways and means to deal with it has become a topic that the accounting profession and relevant departments and individuals need to solve urgently. This article analyzes the causes of this problem and puts forward specific measures to regulate the development of the industry, improve the overall quality of accountants, increase the cost of dishonesty and thus suppress dishonesty.