会计准则与会计制度在我国虽然同时实施,但会计制度效率低下导致会计信息质量低劣,进而严重影响我国经济的健康运行。这种状况带给人们应该思考的问题是我国会计制度的效率为什么低下?为什么全国统一的会计准则和会计法规没有发挥出应有的成效?本文试图从制度安排的基本功能出? Although the accounting standards and accounting systems are implemented simultaneously in our country, the inefficiency of accounting systems leads to poor quality of accounting information and seriously affects the healthy operation of our economy. This situation gives people the question that should be considered is why the efficiency of our accounting system is low? Why the unified national accounting standards and accounting regulations did not play its due effect? ​​This article attempts to start from the basic functions of institutional arrangements?