Accounting rules are one of the basic rules of market economy. With the development of economic globalization, accounting information has become a common international business language and plays an increasingly important role in international economic development. Accounting information is an important basis for realizing rational allocation of resources. It is also an important basis for managers, investors, creditors and government departments to improve management, evaluate financial situation, make investment decisions and carry out macro-management. Without true and reliable accounting information, enterprises can not make correct management decisions, the interests of investors and creditors can not be reasonably protected, financial securities market will lack transparency, market risk will not be effectively prevented and resolved without the standardized development of accounting industry, there will be no perfect market economy, the foundation of market economy will be shaken, and the building of market economy will be shaken. The collapse of accounting ethics is a superstructure built on a specific economic basis. It reflects the nature of the economic base and the requirements of the economic base. It must reflect reality, be higher than reality and guide reality. The principle of good faith is not only the basic principle of accounting work, but also a fundamental requirement for building a harmonious society in the new era.
Key words: accountants professional ethics integrity