Abstract: the accounting professional ethics honesty as this, honesty is the soul of the accounting professional ethics. Accounting honesty is the objective requirement of economic and social development and the inevitable trend. Current accounting optimistic, lack of accounting sincerity drug-infested. Strengthening the accounting professional ethics construction, so as to build an honest accounting, is to meet the needs of the socialist market economy, socialist market economy is rapid and healthy development of a powerful guarantee. Accounting personnel in professional activity, only honest and trustworthy, and impartial to get social universal recognition.
Keywords（關鍵詞）: honesty（誠實守信）; The present situation（現狀）; Strengthen accounting sincerity（強化會計誠信）; measures（措施）