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摘要
在经济转型升级与高质量发展的关键阶段，会计诚信作为市场经济的核心道德准则与制度基石，其建设成效直接影响资源配置效率与市场信任体系。本文基于委托代理理论与信息不对称理论，系统剖析我国会计诚信的现状、问题及成因，发现当前会计信息失真呈现数据虚构与披露残缺并存、造假手段专业化隐蔽化、职业道德滑坡引发系统性风险等特征，根源在于利益驱动下的制度约束失衡、公司治理缺陷与外部诚信环境缺失。研究提出从制度架构完善、监管技术升级、诚信文化重塑三个维度构建治理体系：通过动态修订会计准则、优化公司治理结构、强化法律责任追究筑牢制度根基；依托区块链、人工智能等技术构建智能化监管框架，提升信息穿透能力；通过职业道德教育、信用体系建设与社会文化引导，重塑以诚信为核心的市场生态。
关键词：会计诚信；会计造假；成因及对策
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ABSTRACT
Atthecriticalstageofeconomictransformationandupgradingaswellashigh-qualitydevelopment,accountingintegrity,asthecoremoralcodeandinstitutionalcornerstoneofthemarketeconomy,itsconstructioneffectivenessdirectlyaffectstheefficiencyofresourceallocationandthemarkettrustsystem.Basedontheprincipal-agenttheoryandthetheoryofinformationasymmetry,thispapersystematicallyanalyzesthecurrentsituation,problemsandcausesofaccountingintegrityinChina.Itisfoundthatthecurrentdistortionofaccountinginformationpresentscharacteristicssuchasthecoexistenceofdatafabricationandincompletedisclosure,theprofessionalizationandconcealmentoffraudmethods,andthedeclineofprofessionalethicscausingsystemicrisks.Therootcauseliesintheimbalanceofinstitutionalconstraintsdrivenbyinterests,thedeficiencyofcorporategovernanceandthelackofanexternalintegrityenvironment.Theresearchproposestoconstructthegovernancesystemfromthreedimensions:improvingtheinstitutionalframework,upgradingregulatorytechnology,andreshapingtheintegrityculture.Bydynamicallyrevisingaccountingstandards,optimizingthecorporategovernancestructure,andstrengtheningthepursuitoflegalresponsibilities,theinstitutionalfoundationisconsolidated.Buildanintelligentregulatoryframeworkrelyingontechnologiessuchasblockchainandartificialintelligencetoenhancetheabilityofinformationpenetration;Throughprofessionalethicseducation,creditsystemconstructionandsocialcultureguidance,