会计准则的“政治程序观”与“经济后果观”分析两种观点从不同角度对会计准则的性质进行了阐释,对我国的会计准则制定意义重大。随着经济社会的不断进步,对会计准则的制定和应用也提出了更多更高的要求。因此,应在两种观点的指导下,结合我国实际情况,取其精华,满足会计信息准确、及时、可靠的要求。 Accounting standards “political process concept” and “economic consequences” analysis of two perspectives from different angles of the nature of accounting standards are explained, the development of our country’s accounting standards is of great significance. With the continuous improvement of economy and society, more and higher requirements have also been put forward on the formulation and application of accounting standards. Therefore, we should, under the guidance of the two kinds of views, combine the actual conditions in our country with the best of them to meet the requirements of accurate, timely and reliable accounting information.