随着经济告诉发展,事业单位对会计的诚信要求越来越高。一幕幕会计假账、欺诈案件的发生,使得会计行业的公信力受到人们的质疑,会计诚信引起了人们的关注。因此如何构建会计行业的诚信体系成为了学者们研究的重要议题。本文将通过分析会计诚信缺失的原因,进一步的为构建会计诚信体系提出了初步对策。 As the economy tells development, institutions are increasingly demanding on the integrity of accounting. Scene accounting fraud, the occurrence of fraud cases, making the credibility of the accounting profession subject to people’s questions, accounting integrity has aroused people’s attention. Therefore, how to construct the credit system in the accounting profession has become an important topic for scholars to study. This article will analyze the reasons for the lack of accounting integrity, further proposed for building a system of accounting integrity of the initial response.