摘 要
随着经济全球化和信息技术的快速发展，会计诚信问题日益成为影响企业可持续发展和社会信任的重要因素。本研究以会计诚信体系构建与保障机制为研究对象，旨在通过系统分析会计诚信缺失的原因及其对经济社会的影响，提出科学有效的解决方案。研究采用文献分析、案例研究与实证分析相结合的方法，深入探讨了会计诚信体系的核心要素及其运行机制，并结合国内外实践经验，提出了具有针对性和可操作性的保障措施。研究发现，会计诚信体系的构建需要从制度设计、文化塑造和技术支持三个维度协同推进，同时强调内部控制、外部监管与社会监督的有机结合。本研究的创新点在于首次将区块链技术引入会计诚信保障机制的设计中，通过不可篡改的数据记录和透明的信息共享，显著提升了会计信息的真实性和可靠性。此外，研究还提出了基于利益相关者理论的多主体协同治理框架，为解决会计诚信问题提供了新的思路。总体而言，本研究不仅丰富了会计诚信领域的理论内涵，也为相关政策制定和实践改进提供了重要参考。
关键词：会计诚信体系；区块链技术；内部控制；多主体协同治理；利益相关者理论
Abstract
With the rapid development of economic globalization and information technology, accounting integrity has increasingly become a critical factor affecting corporate sustainable development and social trust. This study focuses on the construction and safeguard mechanisms of the accounting integrity system, aiming to propose scientifically effective solutions by systematically analyzing the causes of accounting integrity deficiencies and their impacts on the economy and society. By integrating literature analysis, case studies, and empirical research, this study thoroughly examines the core elements and operational mechanisms of the accounting integrity system, drawing on both domestic and international practical experiences to propose targeted and actionable safeguard measures. The findings indicate that the construction of an accounting integrity system requires coordinated efforts from three dimensions: institutional design, cultural shaping, and technical support, while emphasizing the organic integration of internal control, external supervision, and social oversight. A key innovation of this study lies in the introduction of blockchain technology into the design of accounting integrity safeguard mechanisms, which significantly enhances the authenticity and reliability of accounting information through tamper-proof data recording and transparent information sharing. Additionally, this study proposes a multi-stakeholder collaborative governance fr amework based on stakeholder theory, offering new perspectives for addressing accounting integrity issues. Overall, this study not only enriches the theoretical implications of accounting integrity but also provides significant references for policy formulation and practical improvements.
Keywords: Accounting Integrity System；Blockchain Technology；Internal Control；Multi-Subject Collaborative Governance；Stakeholder Theory
目 录
摘 要 I
Abstract II
一、绪论 1
（一）会计诚信体系研究的背景与意义 1
（二）国内外研究现状分析 1
（三）研究方法与技术路线 1
二、会计诚信体系的核心要素分析 2
（一）会计诚信的基本概念界定 2
（二）诚信体系的关键构成要素 2
（三）核心要素之间的逻辑关系 3
三、会计诚信体系的构建路径研究 3
（一）构建原则与目标设定 4
（二）制度框架的设计与优化 4
（三）技术支持与信息化建设 5
四、会计诚信保障机制的完善策略 5
（一）法律法规的支撑作用 5
（二）监管体系的优化方案 6
（三）激励与约束机制的平衡 6
结 论 7
致 谢 8
参考文献 9
