诚信是立人之本,然而近年来诚信缺失事件时有发生,特别是会计行业诚信缺失对于整个行业和经济秩序都造成了严重的危害。本文总结了前人对诚信问题在会计职业道德的研究,从现状、产生原因、危害、解决策略等方面进行了总结,并进行了展望和评述,以期为我国会计职业道德中诚信问题研究提供参考和借鉴。 Honesty is the foundation of the people. However, in recent years, there has been a lack of honesty and trustworthiness. In particular, the lack of integrity in the accounting profession has caused serious damage to the entire industry and the economic order. This article summarizes the predecessors’ research on the professional ethics of accounting sincerity, summarizes the status quo, causes, hazards and strategies to solve the problem of honesty and credit, and makes a prospect and comment on it in order to provide references for the research on the integrity of accounting ethics in our country. And learn from.