会计诚信缺失是一个广泛存在的问题,不单单我国存在这一问题,那些各方面制度相对健全的发达国家也同样存在这一问题。会计诚信缺失往往会催生腐败、贪污、造假等恶劣现象,严重地破坏了市场经济秩序,不利于经济的稳定发展与社会长治久安。在本文中,笔者从会计诚信的含义入手,指出针对会计诚信缺失问题展开研究的重要性。在深入探讨会计诚信缺失成因的基础上,笔者提出了解决会计诚信缺失这一问题的有效策略,从而为重塑会计诚信、提升会计诚信治理水平提供有价值的参考资料。 Lack of accounting integrity is a widespread problem. This problem exists not only in our country, but also in developed countries with relatively sound systems in all aspects. Lack of accounting honesty often leads to the vicious phenomena of corruption, corruption and fraud, seriously undermines the order of the market economy, is not conducive to the steady economic development and long-term social stability. In this paper, the author starts from the meaning of accounting integrity and points out the importance of conducting research on the problem of lack of accounting integrity. Based on the in-depth discussion of the causes of the lack of accounting integrity, the author puts forward an effective strategy to solve the problem of lack of integrity in accounting so as to provide valuable reference materials for reshaping accounting integrity and enhancing the level of accounting integrity management.