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摘 要 自古以来，中国商界就有“以诚立信、以信取人”的传统，诚信原则在会计行业中显得尤为重要，会计诚信表达了会计对社会的一种基本承诺，是会计行业最基本的行为规则之一。但近几年来，会计诚信缺失的现象严重，已经引起全世界会计界及社会各界的普遍关注。会计诚信缺失的起因是利益的驱使；造假成本远小于获利成本，处罚力度不够；法律法规不健全，导致造假者有空可钻；会计人员职业操守缺失。会计诚信缺失给社会带来了极大的危害，主要表现在：扰乱市场经济秩序；危害投资者利益；危害会计人员、企业自身形象；导致税收和国有资产大量流失。因此，加强会计诚信建设非常必要。因为诚信是会计职业道德的客观需要，会计诚信关系到会计行业的生存和发展，会计诚信是企业获胜的保证、是适应我国加入WTO和经济全球化的需要。会计诚信建设的措施是：完善公司法人治理结构，健全企业内部控制制度；加大处罚力度，增加造假成本；完善法律体系，加强会计职业道德建设和后续教育；加大会计诚信的宣传和教育力度。 关键词：会计诚信；缺失；利益驱动；建设；治理结构 Abstract The Chinese business community have a long tradition, the principle of good faithIntegrity and Trust, to take the letter, in the accounting profession is particularly important. accounting integrity of the expression of the accounting a fundamental commitment to the community, the accounting profession the most basic rules of conduction. It is to protect the normal operation of the economic order, regulate commercial behavior of the legitimate operation of great significance. But in recent years, with the increasing complexity of socio-economic, some people motivated by profit and the manufacture of false accounts, and issuing false reports, so that the distortion of accounting information is becoming increasingly serious, Accounting Credit phenomenon has given rise to the widespread concern of the accounting profession worldwide, and the community. Therefore, the remodeling of the integrity of the accounting profession, create a favorable accounting credit environment, has become the major accounting issues in China to be solved. Mainly for the reasons for the lack of accounting integrity countermeasures of the accounting integrity of the building, the establishment of effective internal control system, and strengthen internal accounting integrity of the building, to strengthen the punishment mechanism, increase fraud costs; improve the accounting laws and regulations and accounting standards, to strengthen the accounting professional ethics; four, increase accounting. Key words：………………………………