随着我国经济总量的快速增长,经济主体的迅速增多,会计在国民经济核算中的作用日益加强,而会计准则是具有经济后果的,正是因为这一属性使得会计准则的制定成为各个利益相关主体之间博弈的对象。本文从经济后果说起,分析了会计准则的经济后果,经济后果与会计准则的关系,以及从中得到的一些准则制定的启示。 With the rapid growth of China’s total economy and the rapid increase in the number of economic entities, the role of accounting in national accounts has been increasingly strengthened. However, accounting standards have economic consequences. It is precisely because of this attribute that accounting standards are made into various interests The subject of the game between the relevant subjects. Starting from the economic consequences, this article analyzes the economic consequences of accounting standards, the relationship between economic consequences and accounting standards, and some enlightenment from some guidelines.