会计准则的经济后果,是指各种财富的转移是既得利益在不同社会利益集团之间的重新分割,而这种“社会性后果”的表现是会计报告对企业、政府、工会、投资人、债权人决策行为的影响,更具体的表现就是一个公司会计政策的选择对其市场价值产生的影响。1998年财政部颁布实施的《股份 The economic consequences of accounting standards mean that the transfer of various kinds of wealth is the redistribution of vested interests among different social interest groups. Such “social consequence” is the result of the accounting report’s failure to report to the enterprises, governments, trade unions, investors, The impact of the creditor’s decision-making behavior, more concretely, is the effect of the choice of a company’s accounting policy on its market value. In 1998 the Ministry of Finance promulgated the "shares