The problems are discussed from the internal and external factors affecting the accounting information falseness and the solution is presented. 从影响会计信息失真的内外部环境因素进行探讨，并提出解决的对策，以期能为会计诚信建设提供一些积极的思路和启发。
This article, by probing into the connotation of accountants' good faith, proposes the ways to enhance accountants' good faith and the countermeasures to remold it. 文章探讨了会计诚信的内涵，并在分析会计诚信缺失原因的基础上，提出了提高会计诚信水平的途径和重塑会计诚信的对策。
