会计作为企事业单位的基础部门,对企业的健康发展起着至关重要的作用。然而由于目前我国会计人员综合素质普遍不高等原因,使得会计部门的诚信得不到有效保障,因此对企业的健康发展极为不利。本文主要通过阐述会计人员诚信的重要性,进而指出会计人员诚信体系建设的阻碍因素,最后提出完善会计人员体系建设的对策。 Accounting as a basic unit of enterprises and institutions, the healthy development of enterprises plays a crucial role. However, due to the fact that the general quality of accountants in our country is generally not high, the integrity of the accounting department can not be effectively guaranteed, so the development of the enterprise is extremely unfavorable. This paper mainly expounds the importance of the integrity of accounting staff, and then points out the obstacles to the construction of the integrity system of accounting staff. Finally, it puts forward the countermeasures to improve the accounting staff system construction.