Abstract: A high-accuracy three-dimensional reconstruction method and system, a computer device, and a storage medium are provided. The method includes: performing calibration on an imaging apparatus; calculating each unidirectional absolute phase distribution diagram of a planar target; establishing an imaging apparatus coordinate system, and fitting corresponding epipolar lines in a normalization plane; calculating intersections between the corresponding planar target and rays formed by points on an epipolar line and an optical center of the imaging apparatus, fitting a projection beam, and establishing a projection mapping coefficient table; and projecting a pattern to an object under test, acquiring an object image of the object under test by using the imaging apparatus, calculating and searching for projection mapping coefficients corresponding to absolute phases in the object image, and calculating corresponding spatial three-dimensional point coordinates by using the projection mapping coefficients.