诚信是会计“安身立命”之本,一旦会计诚信缺失,无异于会计失去了存在价值。会计诚信问题以及会计诚信缺失问题一直被社会广为关注,许多学者发表过相关论述。如同会计诚信需要多方面考察一样,对于会计诚信缺失也应有多维视角。首先,应强调会计的职业良知和社会良知;其次,应强调会计人员诚信理念的养成;再次,突出社会监督的重要性。 Honesty is accounting, “laid down their lives”, the lack of accounting integrity, is tantamount to losing the existence of accounting value. The issue of accounting integrity and lack of accounting integrity has been widely concerned by society, many scholars have published relevant discourse. Just as accounting integrity needs to be examined in many ways, there should be a multidimensional perspective on the lack of accounting integrity. First of all, should emphasize accounting professional conscience and social conscience; Second, should emphasize the concept of accounting personnel to develop good faith; Third, highlight the importance of social supervision.