摘要：会计诚信，是指会计行为的诚实守信。具体表现就是会计工作人员按企业客观经营状况和企业会计制度的要求，向报表使用者提供真实、完整、准确、及时的财务信息，该信息是企业经营者做出正确生产经营决策的基础，是投资人投资决策的重要依据。会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。随着社会主义市场经济体制的建立，人们的职业道德荣辱观念发生了深刻的变化，一些原有的道德荣辱规范已经不能完全适应新形势的需要，而新的道德规范尚未形成，出现了许多会计职业道德失范的问题，在社会上形成了会计诚信不足的恶劣影响。

　我国会计诚信缺失的主要表现形式是原始凭证失真、会报表失真。会计诚信缺失带来一系列的问题，比如影响市场经济秩序、影响了会计行业的正常发展、会计诚信缺失将使企业品牌建设更加困难、造成人们对会计资料的不信任。其原因既有主观上的不良动机，也有客观上的环境因素。

    本文探讨会计诚信的缺失的危害及其原因，同时提出企业的会计诚信建设的建议,如加强和完善国家法制建设，保障举报者的根本利益，推行诚信保险制度。

关键字：会计诚信建设；道德规范；建议；失真

Abstract：Accounting integrity, refers to the accounting behavior of honesty and trustworthiness. Is a concrete manifestation of accounting personnel in enterprise objective management state and enterprise accounting system requirements, to the users of financial statements provide true, accurate, complete, timely financial information, the information is the enterprise managers to make correct production and operation of the basis for decision-making, it is the important basis for investment decision-making. The accounting occupation morals. Is refers to accountant in the occupation activity should follow, reflect accountant occupation characteristic, adjust the relationship between accounting occupation occupation code of conduct and norms. With the establishment of socialist market economy, people's occupation moral concept of honour and disgrace has undergone profound changes, some of the old moral honor code has not fully adapted to the needs of the new situation. And the new moral standards have not yet formed. There are many accounting occupation morals, in the community formed a accounting honesty deficiency bad influence.

    Of accounting credit shortage in China mainly in the form of original vouchers, statements distortion distortion will. The lack of accounting credibility to bring a series of problems, such as the impact of the order of the market economy, the impact of accounting profession in normal development, the lack of accounting credibility will make the enterprise brand construction more difficult, cause people to the accounting information not trust. The reasons are not only subjective bad motives, also have objective environmental factors.

　This paper examines the loss of integrity of accounting and its reasons, and puts forward the accounting integrity construction suggestions, such as to strengthen and improve the construction of national legal system, safeguard the fundamental interests of the report, to carry out the credit insurance system.

Keywords: accounting credit construction, moral standards, recommendations, distortion