在现代市场经济环境下,作为整个社会资源配置的基本导向,会计信息成为越来越重要的公共产品。会计准则的基本目标是规范企业会计行为,保证会计信息质量。为了实现这一目标,会计准则必须同时具备预防和惩戒的双重功能。预防功能属于准则的前馈性控制,旨在为企业会计处理提供适当的会计政策,不仅使企业任何情况下的会计处理都能够有章可循,而且要防止企业任意选择会计政策,造成会计信息与企业真实投资价值背离,误导会计信息使用者,导致社会资源配置失当。惩戒功能属于准则的反馈性控制,旨在让违反会计准则的行为承担相应的责任,维护会计准则的权威性。准则的预防功能与 Under the modern market economic environment, accounting information has become an increasingly important public product, as the basic orientation of the entire social resource allocation. The basic objective of accounting standards is to regulate the accounting behavior of enterprises and ensure the quality of accounting information. In order to achieve this goal, accounting standards must have both dual functions of prevention and punishment. Preventive function belongs to the standard of feedforward control, designed to provide appropriate accounting policies for enterprise accounting, not only make the accounting treatment of enterprises under any circumstances can be rule-based, but also to prevent enterprises from arbitrary choice of accounting policies, resulting in accounting information Deviate from the true value of the enterprise investment and mislead the users of accounting information, resulting in the misallocation of social resources. Disciplinary function is the feedback control of the guidelines, designed to make the behavior of violation of accounting standards bear the corresponding responsibility to maintain the authority of accounting standards. The precautionary function of the guidelines