市场经济是诚信经济,会计的本质应该操守诚信。近年来,曝光的一系列会计舞弊和造假丑闻使人触目惊心,使会计行业的公信力受到威胁,呼唤会计诚信是当今社会的当务之急。文章从会计及会计队伍本身与社会环境两个方面分析了会计诚信缺失的原因,并提出几点加强会计诚信建设的建议,旨在为呼唤诚信回归,还会计诚信一片蓝天。 Market economy is honest economy, the nature of accounting should be honest and trustworthy. In recent years, exposed a series of accounting fraud and fraud scandal shocking, so that the credibility of the accounting profession is threatened, calling for accounting integrity is the priority of today’s society. This paper analyzes the reasons for the lack of accounting integrity from two aspects: the accounting and accounting team itself and the social environment, and puts forward some suggestions to strengthen the construction of accounting integrity. The purpose is to call for the return of integrity, but also to account for the integrity of the blue sky.