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提供会计信息的行为能够产生经济后果,所以要使用会计准则制定标准以及引导。但是利润和投入成本会对会计准则效果产生作用。利润是由会计准则对会计和顺序方面相符的程度;投入成本是会计职责划分以及实施的情况。经过适当的推动会计准则改革以及科学的划分会计职责都能够推动会计准则的效果。
The provision of accounting information can have economic consequences, so use accounting standards to develop standards and guidance. However, profits and input costs can have an effect on the effectiveness of accounting standards. Profit is the extent to which accounting standards are consistent with accounting and order; input costs are the division of accounting responsibilities and their implementation. After appropriate promotion of accounting standards reform and scientific division of accounting duties can promote the effect of accounting standards.