会计诚信是会计工作的基本要求。但许多会计人员在领导权威和利益驱使的双重压力下,往往在诚信和失信之间摇摆,陷入一种道德困境,最终昧着良心,做出了违背道德、触犯法律的行为。会计人员表现出的道德困境所引发出的道德滑坡,使会计诚信陷入到危机之中。考虑到会计诚信危机从根 Accounting integrity is the basic requirement of accounting work. However, under the dual pressures of leading authority and profit-driven, many accountants often swing between honesty and dishonesty, get into a moral predicament, and eventually consummate their conscience, and violate the law and violate the law. The ethical dilemmas caused by accountants have caused a moral decline, putting accounting integrity into a crisis. Taking into account the crisis of accounting integrity from the root