Research On Implement Accounting Standards—based Economic Consequences View

Implementation of accounting standards will generate economic consequences.As the mainstay of the implementation of accounting standards, enterprises decide to implement the accounting standards or not in order to realize maximum benefits. Based on this, we can study on the implementation of enterprise problems from the economic consequences and put forward corresponding methods and countermeasures.Paper is divided into four parts. Introduction explains the research background and significance. The first chapter elaborates on the economic consequences view and accounting standards implementation theory knowledge, and introduce this article research mentality. The Second chapter analyzes the mainstay of the implementation of accounting standards and their behavior: managers is the subject of implementation of accounting standards, and our country's current equity structure and the board of directors of the company feature to managers become fact control and, therefore, an effective corporate governance mechanism can make management in the search for his own benefit maximization when avoid fraud of sink into, Second, it analyzes the effect of the implementation of accounting standards,they are the market environment, legal environment, culture, environment and regulatory environment The third chapter, according to the analysis of the above, construct a systematic and dynamic accounting standards implementation mechanism based on the whole corporation internal control outside accounting supervision and self-discipline.