关键词: 会计准则执行, 市场契约, 影响因素模型, 社会契约, 经济契约

Abstract: The efficiency of accounting principle consists not only in its content，but also in its execution process. Starting with the theory of accounting principle execution factors and from the perspective of social contract，this paper puts forward that the theory of accounting principle originates from biography evolutionary theory and the execution effects depend on conflict theory. When establishing models of factors of accounting principle execution according to contract forms，we take social contract control degree，complete degree of economic contract and non-institutional contracts into consideration. Based on such models we study the relationship between various factors through analysis of the influence of different contract on the process of accounting principle execution，and we believe that such studies will contribute to the establishment of effective legal system of accounting principle execution and work process. Based on the above research，this paper further analyzes the influence of the factors of society and economy with Chinese characteristics on the effects of accounting principle execution and the analysis reveals that the imperfection and unfairness of social contracts and lack of consistence，supervision and equitableness of economic contracts are the main reasons which result in the deficiency of accounting principle.

Key words: accounting principle execution, market contract, influence factor model, social contract, economic contract