创新是人在运用主观能动性,认识和把握规律的基础上,利用规律来改进或创造新的事物、方法、元素、路径、环境,并能获得一定有益效果的行为。会计人作为会计规范要素中会计规范的客体,同样具有主观能动性,也是会计规范创新的主体,“创新”了的会计规范反过来制约着会计人的行为。 Innovation is the behavior of people to use the law to improve or create new things, methods, elements, paths, environments, and obtain certain beneficial effects based on the use of subjective initiative, understanding and grasp of the law. As an object of accounting norms in accounting norms, accountants also have subjective initiative and also become the main body of accounting standardization innovation. Accounting standards that are “innovative” in turn constrain the accountants’ behavior.