具体会计准则作为今后企业会计实务的原则规范，其实施无疑会给与企业有关的利益关系方面的利益分配带来变动，由于具体会计准则所具有的灵活性特点，具体会计准则的实施产生的社会效应也就大于其他经济法规或会计法规。本文从利益分配、会计行为、社会审计职业、会计职业道德 Specific accounting standards as the principles of future business accounting practices and norms, the implementation of the company will undoubtedly give the interests of the relationship between the interests of the distribution of changes, due to the specific characteristics of the flexibility of accounting standards, the implementation of specific accounting standards arising from the society The effect is greater than other economic laws and regulations or accounting regulations. This article from the distribution of benefits, accounting practices, social audit profession, accounting professional ethics