经济格局的变化深刻地影响着会计准则的实施和运行，进而使得会计准则的制定再难回避经济后果问题。 那么，究竟什么是会计准则的经济后果；
The deep changes of the society make it inevitable to face the economic consequences of accounting standards when deciding how to set accounting standards.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
新会计准则的颁布实施必将对我国证券市场产生经济后果。
The promulgation of the new accounting standards will have economic consequences for China's securities market.
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