近几年来,我国在会计标准建设方面迈出了较大步伐,特别2006年企业会计准则体系的发布,实现了我国企业会计准则建设新的跨越和突破,会计标准的国际化水平明显提高。但是会计造假、舞弊问题仍未得到有效遏制。由于高质量的会计标准并不一定能产生高质量的财务披露,单纯强调会计标准于事无补,关键在于现有制度下根深蒂固的会计实践。本文旨在探讨我国会计标准执行机制的构建问题。 In recent years, our country has made great strides in the construction of accounting standards. In particular, the issuance of the 2006 enterprise accounting standards system has brought about new leaps and breakthroughs in the construction of China’s accounting standards. The internationalization of accounting standards has been markedly enhanced. However, accounting fraud, fraud has not been effectively curbed. Because high-quality accounting standards do not necessarily produce high-quality financial disclosure, simply emphasizing accounting standards does not help, the key lies in the deep-rooted accounting practice under the current system. This article aims to explore the construction of accounting standards implementation mechanism in China.