Abstract: In recent years, the Chinese society has been facing the so-called crisis of credibility which leads to the serious lack of accountants’ credibility and integrity. As a kind of informal restriction, such credibility is rooted in the environment of ethics. And the root of Chinese ethics is in Confucianism. In modern society, the Confucian credibility view is confined in the peoples served, definition of human nature and the institutional construction. In terms of accountants’ credibility and integrity, such limitations are expressed in the forms of non-socialization, illusion, and non-institutionalization. The accountants’ credibility should be strengthened in terms of service consciousness, views to ward fame and faith, and the institutional construction.