笔者通过概括会计诚信问题的表现。从会计管理与监督的角度分析了会计诚信问题产生的原因,包括财会人员的任免制度以及会计监督制度的不合理性。同时提出治理会计问题要提高会计本身的诚信意识,更要发挥法律力量保证行业诚信度。 The author summarizes the performance of accounting integrity issues. From the perspective of accounting management and supervision, this paper analyzes the causes of accounting integrity problems, including the appointment and dismissal of accounting staff and the irrationality of accounting supervision system. At the same time, it is necessary to raise the awareness of honesty and honesty in the accounting problem and to exert the legal force to ensure the integrity of the industry.