摘要众所周知，企业会计诚信问题仍然是会计界的一大难题，但是企业的发展也是离不开会计诚信的建设的，特别是在上市公司中，会计诚信已经成为必不可少的重要内容，因此，对企业会计诚信问题的研讨就显得尤为紧急。本文是在康美药业会计诚信现状的根源上，对该企业会计诚信缺失的相干内容进行阐明，找出康美药业会计诚信缺失的问题，并针对这些现存的会计诚信问题，提出对应且有利的解决措施，并能起到对现有企业的会计诚信问题一定的警示作用。本文的最终出发点，是用康美药业的诚信缺失案例，来侧面反映出当今国内一些上市公司的会计诚信还存在的问题，并对这些问题作出一定的思考，最终的目的是能帮助减少企业会计诚信缺失问题的发生，为会计界的持续健康发展提供一点力量。关键词：康美药业会计造假诚信缺失职业道德AbstractAsweallknow,theproblemofcorporateaccountingintegrityisstillamajorproblemintheaccountingworld,butthedevelopmentofanenterpriseisalsoinseparablefromtheconstructionofaccountingintegrity.Especiallyinlistedcompanies,accountingintegrityhasbecomeanindispensableandimportantcontent.Therefore,Thediscussionofcorporateaccountingintegrityissuesisparticularlyurgent.ThisarticleisbasedontherootsofthestatusofKangmeiPharmaceutical'saccountingintegrity.Itclarifiestherelevantcontentsofthelackofaccountingintegrityoftheenterprise,findsouttheproblemsofKangmeiPharmaceutical'slackofaccountingintegrity,andproposescorrespondingandfavorablesolutionstotheseexistingaccountingintegrityissuesSolutionmeasures,andcanplayacertainroleinthewarningofexistingenterprises'accountingintegrityproblems.ThefinalstartingpointofthisarticleistousethecaseofKangmeiPharmaceutical'slackofintegritytoreflecttheproblemsthatstillexistintheaccountingintegrityofsomelistedcompaniesinthecountry,andtomakesomereflectionsontheseissues.Theultimatepurposeistohelpreducecorporateaccounting.Theoccurrenceoftheproblemoflackofintegrityprovidesalittleforceforthesustainableandhealthydevelopmentoftheaccountingprofession.Keywords:KangmeipharmaceuticalindustryAccountingfraudLackofcredibilityprofessionalethics目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc32670964"一、引言PAGEREF_Toc32670964\h1HYPERLINK\l"_Toc32670965"二、康美药业的财务造假案PAGEREF_Toc32670965\h1HYPERLINK\l"_Toc32670966"（一）康美药业公司概况PAGEREF_Toc32670966\h1HYPERLINK\l"_Toc32670967"（二）康美药业的财务造假事件回顾PAGEREF_Toc32670967\h2HYPERLINK\l"_Toc32670968"三、康美药业会计诚信的现状PAGEREF_Toc32670968\h3HYPERLINK\l