诚实守信既是会计文化的灵魂,也是会计人员从事会计工作的基本标准。文章介绍了会计诚信与会计文化的关系,分析了会计诚信缺失的原因及会计诚信文化建设的思路,最后提出了推进会计文化建设的措施。 Honest and trustworthy is not only the soul of accounting culture, but also accounting personnel engaged in accounting work of the basic standard. This article introduces the relationship between accounting integrity and accounting culture, analyzes the reasons for the lack of accounting integrity and the thinking of the construction of accounting integrity culture, and finally puts forward some measures to promote the construction of accounting culture.