诚信是市场经济的灵魂 ,是市场经济正常运行的基础 ,会计职业与诚信之间有着天然的联系。会计诚信就是在严格执行国家的有关法律、法规和制度的前提下 ,客观、公正、真实、完整的为会计信息使用者提供所需的会计信息 ,就是要忠实履行自己对他人和社会的承诺和责任。一、会计诚 Honesty is the soul of a market economy and the basis for the normal operation of a market economy. There is a natural link between the profession and the integrity of accounting. Accounting integrity is the objective, fair, truthful and complete accounting information users provide the necessary accounting information under the strict implementation of the relevant laws, regulations and systems of the state, is to faithfully fulfill their commitments to others and the community and responsibility. First, accounting sincerity