摘要:會計誠信體系是由實施和保障會計信用正常運行的一整套制度所構成的機制的總稱，其建設是需要通過多方的角度進行思考，既包括內部因素、也包括外部環境。在現今我國會計信用普遍缺失、會計舞弊案件頻發的大環境下，建立一個既適應我國國情，也能權衡各方因素的會計誠信體系，對我國市場經濟的健康發展和整個社會信用體系的建設都至關重要。本文通過大量的文獻搜索，主要是查閱了產權理論、委托代理理論和公司治理理論，我國獨有的監督機制和會計行業自律，從而建立起扎實的理論支撐框架。最后，根據理論的基礎和綜合多角度的考慮，形成了相應的會計誠信體系。此體系不僅結構更趨向合理、職責更趨向分明、制度更趨向保證，同時也務求最大化地平衡各方的制衡和約束。

關鍵詞：會計誠信體系；產權；委托代理；公司治理；監督

Abstract:The system of accounting ethics is a mechanism which ensures the effectiveness and efficiency of accounting morality. When consider its establishment, it might go through precise examinations including internal factors and external environment. In the circumstances of both significant moral deficiency and thousands of accounting fraud, it is fundamental to build up a suitable system which can probably provides a balance of various perspectives as well as accommodates to specific regulatory and economic surroundings in China. In order to establish the empirical analysis, this paper had already proceeds an extensive literature review. The following theories could support further analysis: the theory of property, principle-agent theory, corporate governance, Chinese regulatory mechanism and discipline for accountants. Such ethics system contributes to the existing system in the following ways: 1) the structure becomes more reasonable; 2) the responsibility becomes more clear; 3) the regulatory environment becomes more secure. Most importantly, such system also chases a tradeoff of miscellaneous considerations. 

Key words: the System of Accounting Ethics；Theory of Property；Principle-agent；Corporate Governance；Regulation

本文首先探討社會誠信的內涵，并從其與會計誠信的關系中，引出會計誠信的定義，并指出會計誠信是保證市場經濟穩定健康發展的重要條件之一。再者就當前我國會計誠信的現狀，分析了存在和潛在的問題，綜述了既有自身會計基礎薄弱的因素、也有外界監督和法規保障不健全的原因。

　　　第二部分本文通過五大觀點角度：產權理論、委托代理理論、公司治理、監督機制和行業自律，綜合全面地分析引發會計失信和會計舞弊案例頻起的原因。并發現建立一個權衡多方角度的會計誠信體系刻不容緩。

最后，本文通過第二部分文獻搜索得出的理論基礎，建立了一個適應我國國情的會計誠信體系，此體系既考慮內在因素，即內部產權制度、委托代理關系、公司治理結構，又考慮了外部因素，即監督保障體制和社會輿論支持。