会计准则作为会计信息生产与提供的规范,不是一种纯粹的技术手段,集中反映出了一定的社会性。会计准则的社会性一方面表现为会计准则具有经济后果观;另一方面表现为会计准则的政治化过程,具体表现为会计准则制定权安排、会计准则制定与执行过程的政治化。 Accounting standards as accounting information production and provision of norms, not a purely technical means, reflecting a certain concentration of social. On the one hand, the sociality of accounting standards shows that accounting standards have the economic consequence; on the other hand, it manifests itself as the process of politicization of accounting standards, which is manifested in the arrangement of accounting standard setting power and the politicization of accounting standard setting and implementation.