随着改革开放步伐逐渐加快,全球经济一体化的加速发展,致使当前我国市场的诚信程度较低,会计主体的会计诚信原则也受到了直接影响。会计诚信问题在各类企业,甚至机关事业单位都不同程度的存在。会计诚信的缺失,严重影响了会计主体和会计界的声誉,同时导致了企业危机,扰乱了市场经济秩序。文章通过透析会计行业职业道德的信用问题,就如何规范会计行业的信用问题提出观点。 With the gradual acceleration of the pace of reform and opening up and the accelerated development of global economic integration, the integrity of the current market in our country is low, and the principle of accounting integrity of accounting entities has also been directly affected. Accounting integrity issues in all kinds of enterprises, and even agencies and institutions have varying degrees of existence. The lack of accounting integrity has seriously affected the reputation of the accounting subjects and the accounting profession. At the same time, it has led to the corporate crisis and disturbed the market economic order. By dialysis the credit problem of professional ethics in the accounting profession, the article puts forward the opinion on how to regulate the credit problem in the accounting profession.