Under the background of economic globalization, accounting fraud and fraud is becoming more and more serious, which has become a major concern for the demanders of accounting information. The text first summarizes the concept of credit and accounting credit, the basic theory of accounting credit and the position of accounting credit in the system of accounting theory. Secondly, the paper mainly introduces the current situation of the construction of accounting integrity at home and abroad and makes a thorough analysis of its causes. The harm of imperfect construction of accounting integrity is studied comprehensively. Then, based on the above several plate analysis and research, cited a latest most typical example of jinya technology fraud, verified the correctness of the above part of the research content. And using methods to study the case, using the fraud risk factor theory, from the moral character, motivation, opportunity, exposure possibility, found the punishment five angles to find out the reason of the company's accounting breach of trust. Finally, by the last few parts of a comprehensive summary, and formally listed out to solve the problem of accounting integrity construction of effective measures: 1, strengthen the professional ethics of accounting; 2. Strengthen internal supervision; 3. Improve laws and regulations on accounting integrity; 4. Strengthen judicial and administrative supervision. Hope the whole society can practice the principle of honesty and trustworthiness, accounting integrity construction more and more perfect.
Key words: accounting integrity; Accounting integrity construction; Accounting professional ethics; The rule of law
