诚信就是守信,诚实自古以来就是被人们视为道德的一个重要原则和基本要求。会计诚信即要求会计人员必须真实完整的把企业的财务状况、经营成果和现金流量等情况反映出来,但会计人员缺少对利益诱惑的抵抗力,导致会计信息严重失真。因此,文章在分析会计诚信缺失成因的基础上提出了相应的治理对策。 Honesty is trustworthiness. Since ancient times, honesty is an important principle and basic requirement that people regard as morality. Accounting integrity requires that accounting personnel must reflect the financial status, operating results and cash flow of the enterprise in a true and complete manner. However, accounting personnel lack the resistance to the temptation of profit, resulting in serious distortion of accounting information. Therefore, based on the analysis of the causes of the absence of accounting integrity, the article puts forward the corresponding management countermeasures.