本文在前人研究成果的基础上,对照和谐的会计标准执行机制,找出了我国现行会计标准执行机制存在的缺陷在于缺乏会计标准的自我执行机制以及引导会计标准自我执行的会计职业判断导引体系。并针对其缺陷,提出了完善我国现行会计标准执行机制的对策,最主要的是建立了会计职业判断导引体系。 Based on the research results of predecessors, this dissertation finds out the defects of the current implementation mechanism of accounting standards in our country based on the harmonious implementation of accounting standards, and the lack of self-enforcement mechanism of accounting standards and the guidance of accounting profession to guide the implementation of accounting standards system. In view of its defects, this paper puts forward some countermeasures to perfect the implementation mechanism of the current accounting standards in our country. The most important one is to set up the guidance system of accounting occupation judgment.