基于当前会计诚信的严重缺失,本文从经济理论的视角对会计诚信缺失进行分析,提出了会计诚信缺失的信息不对称前提条件、低成本高收益动力因素及契约理论下的委托人缺失根源等观点。提出弱化会计信息不对称、提高会计失信成本、加强委托人对会计行为主体的监督等对策。 Based on the current serious lack of accounting integrity, this paper analyzes the lack of accounting integrity from the perspective of economic theory, puts forward the viewpoints of information asymmetry prerequisites, low-cost high-yield motivation and the lack of principal under contract theory . Proposed to weaken the asymmetry of accounting information, improve the cost of accounting fraud, and strengthen the principal of the accounting behavior of the main supervision and other countermeasures.