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1、经济后果与会计准则变迁（Economicconsequencesandchangesinaccountingstandards）EconomicconsequencesandchangesinaccountingstandardsAbstract:accountingstandardshaveeconomicconsequences,whichhasbeensharedbymoreandmorepeople.TheeconomicconsequencesarereflectedinThewholeprocess
2、ofaccountingstandardschange.ThisarticlemainlyanalyzesthebasisofaccountingstandardschangefromtheeconomicconsequencesMotivation,thesubjectofaccountingstandardschange,themodeofaccountingstandardschange,andtheformulationofaccountingstandardsinourcountryHowtocons
3、idertheeffectsofeconomicconsequencesisdiscussed.Keywords:accountingstandards,economicconsequences,institutionalchangeAccountingstandardsisapropertyrightsystem,andinstitutionalchangeisanimportantareaofinstitutionalresearch,DaccountingstandardsfromAfteritsemer
4、gence,itisnotimmutableandunchanging.ItdevelopswiththedevelopmentofeconomyandobjectiveenvironmentTheproblemsofnewandchange.Thechangeofaccountingstandardsreferstothehistoricalprocessofaccountingstandardschange,whichisrepresentedbyaccountingstandardsTheprocesso
5、fsubstitution,conversion,andtrading.Inthisprocessofchange,themostimportantthingistheexistenceofaccountingstandardsEconomicconsequences,theeconomicconsequencesreflectedinthedynamicsofaccountingstandardschange,themainbody,changesintheway.First,economicconseque
6、ncesareexternalforcesofaccountingstandardschangeTheeconomicconsequencesofaccountingstandardsisaphenomenonthatemergedinthe1960sAhypothesiscorrespondingtothetheoryofsurgery.TheeconomicconsequencesofthefamousAmericanaccountingfirmZeff"Theriseofdoctrine(1978):th
7、eeconomicconsequenceisthattheaccountingreportwillaffecttheenterpriseandthegovernment,Theactofdecisionofaunion,aninvestor,oracreditor.TheseindividualsorgroupsmayactonothergroupsHaveanimpactontheinterestsof.Anotherscholarmaytaketheeconomicconsequencesofhisbook
8、"financialaccountingtheory"inhisbookEconomicconsequencesaredefinedasthechoiceofaccountingpolicies,regardlessoftheimplicationsoftheefficientsecuritiesmarkettheoryInfluencethecompany'svalue.Becaus
