近年来,在证券市场里机构投资者发挥着越来越明显的作用,导致越来越多的学者开始对机构投资者进行了相应的研究,关于这方面的文献研究也在不断增加。而机构投资者作为资金雄厚的专业投资者,其发挥的外部治理的作用已得到文献的大量支持。但是,在中国这个机构投资者发展还不成熟的资本市场,人们对机构投资者对会计准则执行的影响的研究还很少。本文就尝试从这一视角出发,研究机构投资者对会计准则执行的影响。进而为会计准则更好的执行提供相关建议。 In recent years, institutional investors play an increasingly significant role in the securities market. As a result, more and more scholars begin to make corresponding researches on institutional investors, and the literature research in this field is also increasing. As a well-funded professional investor, institutional investors have received a lot of support from the literature for their role of external governance. However, there is little research on the impact of institutional investors on the implementation of accounting standards in China, an immature capital market for institutional investors. This article attempts to study from this perspective, the impact of institutional investors on the implementation of accounting standards. Which will provide suggestions for the better implementation of accounting standards.