一、关于会计准则性质的认识:经济后果观经济后果是指会计报告对企业、政府、工会、投资者和债权人决策制定行为的影响(Zeff,1978)。这些个人或团体的行为可能影响其他团体的利益。会计准则是一份公共契约,遵循会计准则编制的财务报告所披露的会计信息会影响各个相关利益集团的决策行为和既得利益。因此在会计准则的制定过程中,不能单纯从 I. The Nature of Accounting Standards: Economic Consequences Economic consequences refer to the impact of accounting reports on decision-making by enterprises, governments, unions, investors and creditors (Zeff 1978). The behavior of these individuals or groups may affect the interests of other groups. Accounting standards are public contracts. Accounting information disclosed in financial reports prepared in accordance with accounting standards affects the decision-making and vested interests of various relevant interest groups. Therefore, the accounting standards in the development process, can not simply from