“人无信不立,业无信难兴”诚信是会计行业立身之本,是会计工作的灵魂。随着市场经济的飞速发展,会计诚信问题越发凸显出来,并且已经日益成为市场经济发展的拦路虎。本文以我国会计诚信问题为观察视角,探讨会计诚信的重塑路径,以期对会计诚信的道德回归作出些许贡献。 “Credibility does not stand, the industry no confidence Hing Hing ” Honesty is the accountability of the accounting profession, is the soul of accounting. With the rapid development of market economy, the problem of accounting integrity has become more and more prominent, and it has become increasingly a stumbling block to the development of market economy. In this paper, the problem of accounting integrity in our country is taken as an observation point of view, and the path of remodeling of accounting integrity is discussed in order to make some contribution to the moral return of accounting integrity.