摘要

摘 要：数字经济的快速迭代重塑了会计核算、财务披露、审计监督的全流程，人工智能、大数据、区块链等技术与会计行业的深度融合，在提升财务工作效率、优化资源配置的同时，也打破了传统会计伦理的约束边界，催生了新型会计伦理失范问题。相较于传统会计舞弊，数字时代的伦理失范具有隐蔽性、技术性、链条化等特征，不仅破坏市场经济秩序、损害利益相关者权益，更制约了会计行业的高质量发展。本文立足于人文社会科学视角，结合会计伦理的核心内涵与数字经济的行业特征，系统剖析技术滥用、制度滞后、职业素养缺失、监管漏洞等维度的会计伦理失范成因，从制度建设、行业自律、技术赋能、教育培育四个层面，构建适配数字经济发展的会计伦理治理体系，为规范新时代会计执业行为、完善社会信用体系、推进财会行业治理现代化提供理论参考与实践路径。

Abstract

Abstract: The rapid iteration of the digital economy has reshaped the whole process of accounting calculation, financial disclosure and audit supervision. The in‑depth integration of technologies such as artificial intelligence, big data and blockchain with the accounting industry has improved financial efficiency and optimized resource allocation, while breaking the boundary of traditional accounting ethics and giving rise to new‑type accounting ethical anomie. Compared with traditional accounting fraud, ethical anomie in the digital era is characterized by concealment, technicality and chain‑like effects. It not only disrupts the market economic order and harms the rights and interests of stakeholders, but also restricts the high‑quality development of the accounting industry. From the perspective of humanities and social sciences, this paper systematically analyzes the causes of accounting ethical anomie in dimensions including technology abuse, institutional lag, deficiency of professional competence and regulatory loopholes, in combination with the core connotation of accounting ethics and industrial features of the digital economy. It constructs an accounting ethics governance system adapted to the development of the digital economy from four dimensions: institutional construction, industrial self‑regulation, technology empowerment and education cultivation. This study provides theoretical references and practical paths for standardizing accounting practices in the new era, improving the social credit system and promoting the modernization of financial and accounting industry governance.

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