所谓会计诚信,是指行为人在进行会计处理时态度诚实,在提供会计信息时信守承诺,遵守《会计法》、会计准则和会计制度等。会计诚信是市场经济良性运转的润滑剂,它对企业乃至整个经济都有重要作用。但是,会计诚信并不是行为人与生俱来的,它需要多种因素培植,其中健全的法规、制度 The so-called accounting integrity refers to the behavior of people in the accounting treatment of honesty, in the provision of accounting information to keep its promise to comply with the “Accounting Law”, accounting standards and accounting system. Accounting integrity is the lubricant of the benign operation of the market economy, which plays an important role in the enterprise as well as in the economy as a whole. However, the integrity of accounting is not innate behavior, it requires a variety of factors to cultivate, including sound laws and regulations