会计准则执行是与会计准则制定相对应的研究问题,一直受关注很少。本文是对该领域研究的一个大胆探索。首先它讨论了会计准则执行过程中的管制,尤其是管制难问题;接着讨论执行过程中的激励,特别是激励不足的问题,并通过管制和激励两者相辅相成、缺一不可的关系,提出了一种新的会计准则执行方式——激励性管制。 The implementation of accounting standards is a research question corresponding to the accounting standards development, which has been subject to very little attention. This article is a bold exploration of the field of research. First of all, it discusses the control of accounting standards in the implementation process, especially the difficult issues of control. Then it discusses the problems of the implementation of the incentive process, especially the lack of motivation, and through the regulation and motivation of the mutually reinforcing and indispensable relationship A New Way of Implementing Accounting Standards - Incentive Regulation.