The deep changes of the society make it inevitable to face the economic consequences of accounting standards when deciding how to set accounting standards.

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；

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And the economic consequences caused by the distortion of accounting information are very serious.

会计信息失真所带来的经济后果是十分严重的。

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This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.

文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。

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