This paper analyzes the causes of the absence of accounting credit, and advances some suggestions on remolding the accounting credit to remove the tumor causing the absence of accounting credit.

• 分析了导致会计从业人员诚信缺失的原因,提出了一些重塑会计诚信道德的建议,以期根除会计诚信缺失的"毒瘤"。