中文摘要：

会计准则执行是会计准则制定的后续，准则的执行关系到准则制定目标的实现。在全球会计准则向国际财务报告准则趋同的背景下，公司间和国家间执行的一致性是准则趋同是否能推动实务趋同的关键。然而，目前对准则执行的研究尚没有充分发展。本文在回顾和评论相关的准则执行研究时，基于对一致性的讨论，从观点和方法两个维度展开，并且指出未来的研究方向，最后重申了准则执行研究的重要意义所在。

英文摘要：

The implementation of the accounting standards is the follow-up of the constitution of accounting standards. The implementation is related to the realization of the aim of the constitution of the standards. In the background of the global accounting standards converging with the International Financial Reporting Standards （IFRS）, the consistency of the implementation between the companies and counties is a key factor to decide whether the convergence of standards can push the convergence of practices. However, at present, studies of the implementation of the accounting standards have not developed well yet. This paper reviews and comments on the related studies of the implementation of standards, based on the discussions on the consistency and from the two dimensions of the views and methods, it points out the direction for future researches. At last, the importance of doing researches on the implementation of standards is restated once again.