社会转型时期经济领域内道德失范现象严重,随着会计丑闻层出不穷,会计行业的诚信缺失问题备受关注,不能诚信执业的问题成了会计行业的一大弊病。文章分析了会计诚信的涵义、会计诚信缺失的现象、原因与危害,并从重塑会计诚信管理等六个方面,阐述了提升会计诚信水平的对策。 In the period of social transition, moral anomie is serious in the economic field. With the endless stream of accounting scandals, the lack of honesty and trustworthiness in the accounting industry has drawn much attention. The problem of not practicing integrity has become a major drawback in the accounting profession. The article analyzes the meaning of accounting integrity, the phenomenon of lack of accounting integrity, causes and harms, and from the reshaping accounting integrity management six aspects, elaborated measures to enhance the level of accounting integrity.