诚信是注册会计师事业存在和发展的基石,诚信文化建设已经成为注册会计师行业的共识。然而,诚信文化却因产生的社会背景、作用范围、价值取向以及约束机制的不同而呈现出不同的种类与特征。建立何种类型的诚信文化是值得认真研究与思考的课题。本文认为,基于契约关系的诚信文化是注册会计师行业的必然选择。 Honesty is the cornerstone of the existence and development of a certified public accountant. Integrity culture has become the consensus of CPA industry. However, the culture of good faith presents different kinds and characteristics due to the different social backgrounds, the scope of action, the value orientation and the restraining mechanism. What type of integrity culture to establish is worth studying and thinking seriously. This paper argues that the culture of integrity based on the contractual relationship is a necessary choice for the CPA profession.