会计作为一个信息系统,其存在的理性在于:各利益相关人将利用其产品———财务信息作出相关决策。那么作为规范会计信息生成的会计准则的改变,不可避免会影响相关的决策行为,进而影响各相关方利益的分配与社会资源的配置,也即会计准则具有“经济后果”的性质。早在１９７８年, Accounting as an information system, its rationale lies in the fact that stakeholders will use their products - financial information to make relevant decisions. Then the change of the accounting standards that regulate the generation of accounting information will inevitably affect the relevant decision-making behavior, thus affecting the distribution of interests of all stakeholders and the allocation of social resources, that is, the accounting standards have the nature of “economic consequences.” As early as 1978,