会计诚信缺失，已成为社会敏感话题。不管是专家学者还是政府官员，针砭会计诚信，多对会计界和企业界进行鞭挞，而对造成会计诚信缺失的成因，又多是从会计界探究，对外部诱因谈之较少。在此，笔者想谈谈政府诚信缺失对我国会计诚信的影响。一、政府诚信缺失是我国会计诚信缺 Lack of accounting integrity has become a socially sensitive topic. Whether it is experts or government officials, accounting integrity, accounting fraud and business circles more than whipping, and the causes of the lack of accounting integrity, mostly from the accounting profession to explore the external incentives to talk about less. At this point, I would like to talk about the lack of honesty in government accounting integrity in China. First, the lack of credibility of the government is lack of accounting integrity in our country