自古以来，诚信就是人们普遍遵守的伦理道理规范。在现代社会，经济学讲诚信是无形资产，伦理学讲诚信是一种道德资源，它作为一种社会生产力，是关系到社会主义市场经济能否有效运行和可持续发展的关键条件。会计诚信就是坚持诚信为本原则，力行诚实守信。“诚”对于会计人员 Since ancient times, honesty is the ethical norms that people generally follow. In modern society, economics stresses honesty as an intangible asset. Ethics stresses that honesty is a kind of moral resource. As a kind of social productive forces, it is the key condition that relates to whether the socialist market economy can operate effectively and sustainably. Accounting integrity is to uphold the principle of good faith, honesty and trust. “Honest” for accountants