自律机制作为一种非正式机制是指依靠声誉、道德和习惯等形成的合作行为来自发保证会计准则有效执行的机制。虽然自律机制具有明显的地域性的特点,且其构建时间较长,但其优点也很明显,即执行过程具有一定的灵活性,执行成本较低,形成后可以有效的解决会计准则执行机制的激励问题,使参与人能自发性地保证会计准则的执行。 Self-regulatory mechanism as an informal mechanism refers to relying on reputation, morality and habits formed by cooperative behavior from the assurance of effective implementation of accounting standards mechanism. Although self-regulatory mechanism has obvious regional characteristics, and its construction time is longer, but its advantages are also obvious, that is, the implementation process has a certain flexibility, lower implementation costs, after the formation of an effective solution to the accounting standards implementation mechanism Incentive issues, so that participants can spontaneously ensure the implementation of accounting standards.