经济后果观是指会计信息是依据会计准则产生并提供的，不同的会计准则规定会产生不同的会计信息，从而影响各利益关系人的利益分享与社会资源的配置，会计准则具有“经济后果”的性质，在本质上属于一种微观经济政策。美国会计学家斯蒂芬．A．泽弗（StephenA．Zeff）在其早期论 Economic Consequence refers to the accounting information is generated and provided according to accounting standards, different accounting standards will produce different accounting information, thereby affecting the interests of stakeholders and the allocation of social resources, accounting standards with “economic consequences” The nature of the nature of a micro-economic policy. American accounting scholar Stephen. A. In his early days, Stephen A. Zeff