会计政策在形式上表现为会计过程的一种技术规范,但其本质上是一项社会经济和政治利益的博弈规则和制度安排,不同的会计政策选择产生不同结果的企业会计信息,会对企业利害关系集团产生不同的利益分配结果;因此会计政策选择不仅具有广泛的经济后果,而且还是各相关利益集团为转移财富而进行的政治博弈和竞争。就此现象分析我国会计制度改革历程与各个利益关系之间的博弈过程以及新会计准则带来的变革。 Accounting policy appears in the form of a technical specification of the accounting process, but it is essentially a game of social and economic interests of the rules and institutional arrangements, different accounting policies choose to produce different results of corporate accounting information, the business Interest groups have different distribution of benefits; therefore, the choice of accounting policy not only has a wide range of economic consequences, but also is the political game and competition of the various interest groups for the transfer of wealth. Based on this phenomenon, this paper analyzes the game process between the reform of accounting system in our country and various interest relations and the changes brought about by the new accounting standards.