诚信是中华民族世代薪火相传的美德之一。我国古代哲学家认为诚信是人的修身之本,也是一切事业得以成功的保证。《河南程氏遗书》卷二十五曰:“学者不可以不诚,不诚无以为善,不诚无以君子。修学不以诚,则学杂;为事不以诚,则事败”。对于市场经济来说,诚信是最基本的道德准则,是市场经济良性运行的前提。作为中国市场经济的重要组成部分,作为社会诚信链条的重要一环,肩负着“经济警察”职责的注册会计师行业的健康发展,归根结底取决于不断提升的行业诚信度。注册会计师专业 Honesty is one of the virtues that the Chinese nation has passed from birth to death. Ancient Chinese philosophers believe that honesty is the foundation of human self-cultivation and a guarantee of the success of all undertakings. “Henan Cheng’s Suicide note,” volume twenty-five Yue said: “scholars can not be honest, not honest is not good, not honest is not a gentleman. ”. For the market economy, honesty is the most basic moral principle and the prerequisite for the healthy operation of the market economy. As an important part of China’s market economy, as an important part of the chain of social honesty, the healthy development of the CPA profession with the responsibility of “economic police” ultimately depends on the continuous improvement of industry integrity. CPA major