随着我国社会经济的不断发展,社会对会计诚信的要求也越来越高。但是现实是会计诚信缺失问题极其严重,各种会计造假现象层出不穷,我国会计诚信体系亟待建设。本文从会计诚信体系的定义入手,对建设会计诚信体系的必要性进行分析,接下来对我国会计诚信缺失的原因进行阐述,最后针对出现的问题提出自己的对策建议,以期对诚信体系建设给出一些参考。 With the continuous development of our country’s social economy, the social demand for accounting integrity is also getting higher and higher. However, the reality is that the problem of lack of accounting integrity is extremely serious. Various types of accounting fraud emerge in an endless stream, and the system of accounting integrity in our country urgently needs to be built. This article begins with the definition of accounting integrity system, analyzes the necessity of building accounting integrity system, then elaborates the reasons for the lack of accounting integrity in our country, and finally puts forward some countermeasures and suggestions according to the problems that arise. Some reference.