会计准则的功能，可以理解为会计准则系统结构整体与外部环境介质进行物质、能量、信息交换的秩序、功效与能力的描述。会计准则的功能是由系统的内部结构决定的，它的发挥既有受环境变化的制约方面，又有受系统内部结构的制约和决定方面。会计准则作为企业利益参与人（包括政 The function of accounting standards can be understood as the description of the order, function and ability of substance, energy and information exchange between the whole system of accounting standards and the external environmental medium. The function of accounting standards is determined by the internal structure of the system. Its function is not only constrained by environmental changes but also constrained and decided by the internal structure of the system. Accounting standards as a corporate stakeholder (including government