会计诚信是会计的立身之本,但会计诚信缺失现已成为国际性的难题,危害重大。“囚徒困境” 是会计诚信缺失的主要原因。政府重视,法制健全是会计诚信恢复的保证。 Accounting integrity is the foundation of accounting, but the lack of accounting integrity has now become an international problem, endangering major. “Prisoners’ Dilemma” is the main reason for the lack of accounting integrity. Government attaches importance to the sound legal system is the guarantee of the restoration of accounting integrity.