会计准则一度被视为“检验实务的标准和未来实务改良的指针”，但这种对会计准则体系的刻意追求，却忽视了外部因素对会计准则制定的影响，以及对会计准则制定过程的审视。会计准则的经济后果观则为人们认识会计准则开辟了新视角。一、经济后果观与美国会计准则的制定在美国会 Accounting standards were once regarded as “the standard of inspection practice and the indicator of future practice improvement.” However, this deliberate pursuit of the accounting standards system has ignored the influence of external factors on the development of accounting standards and the examination of the accounting standards development process . The concept of economic consequences of accounting standards for people to understand the accounting standards has opened up a new perspective. First, the concept of economic consequences and the formulation of the United States accounting standards in the United States will