“经济后果”的提出为人们研究会计规范的性质提供了新的视角,但社会性并不能作为会计规范制定的准则。会计规范是一种制度安排,在进行制度设计时自然要考虑到如何使会计规范更加有效的问题。我国会计规范的制定和执行应以技术性为指导,将技术标准贯穿始终,坚持客观公正,这样才能达到实质的公平,才能真正地满足会计规范社会性的要求,从而在根本上解决因利益分配问题而产生的各种矛盾。 “Economic Consequence ” put forward a new perspective for people to study the nature of accounting norms, but social norms can not be used as a norms of accounting standards. Accounting standards are institutional arrangements that naturally take into account how to make accounting rules more effective when designing systems. The formulation and implementation of China’s accounting norms should be guided by the technical, technical standards throughout, adhere to the objective and fair, so as to achieve substantive fairness, in order to truly meet the accounting standards of social requirements, thus fundamentally solve the problem of distribution of benefits The resulting variety of conflicts.