会计诚信表达了会计对社会的一种基本承诺,即客观公正、不偏不倚地将现实经济活动反映出来,并忠实地为会计信息使用者服务。在自然经济条件下,会计的诚信是会计作为账房先生对主人应尽的义务。在市场经济条件下,会计诚信具有了社会属性。随着经济资源配置的社会化和两权分离现 Accounting integrity expresses the accounting’s basic commitment to society, that is objectively and impartially impartially reflects the actual economic activities and faithfully serves the users of accounting information. Under the condition of natural economy, the integrity of accounting is the accountant’s obligations as an accountant to the owner. Under market economy, accounting integrity has social attributes. With the socialization of economic resources and the separation of the two rights now