Honesty is honesty and trustworthiness. Honesty refers to the consistency of words and deeds, no fraud, no deception, being honest, telling the truth, and doing honest things; keeping promise means keeping a secret. Honesty must be trustworthy. Since ancient times, people have regarded honesty and trustworthiness as the basic requirements of morality.Honesty requires accountants to stress credit and keep secrets in their practice activities, and conduct real and complete accounting based on the actual economic business. That is, according to the original documents, according to the requirements of accounting standards and accounting system bookkeeping and preparation of accounting statements. Accounting information must truly and completely reflect the enterprise's financial situation, operating results and cash flow, which is the general form of accounting fraud. To provide accounting integrity is the product of human social and economic development to a certain stage. Accountants must treat accounting work with sincerity. Accounting work should be practical and realistic, and accounting data should be true and reliable. Nowadays, the market economy is thinking about the continuous development of credit economy. Credit reflects the most basic commitment of accountants to the society. Accountants play an increasingly important role in the social credit system. So accounting integrity construction is more and more important!