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从建立标准并付诸实现的角度讲,会计准则的每一次更新都意味着公司经营成果朝着更加公允的方向前进了一步。所不同的是,即将于2007年1月1日起执行的新会计准则是一次颇为全面并且十分彻底的更新,因此对公司经营成果公允性的影响也是全面而彻底的。大致可以从两个方面来理解新准则执行中的损益权衡这一命题,其一是受托人或会计责任担当者如何选择与损益相关的会计处理方法,后者当然是指选择性会计处理方法；其二是指股东或投资者如何判断各种会计处理方法对损益的影响,而不论公司所采用的会计处理方法是否具有选择性。在很大程度上,受托人与股东围绕损益权衡进行的选择、交流是在新会计准则付诸实现的过程中一个非常核心的问题。
From the standpoint of establishing standards and putting them into effect, every update of the accounting standards means that the company’s business performance has taken a step toward a more fair direction. The difference is that the forthcoming January 1, 2007 implementation of the new accounting standards is a rather comprehensive and very thorough update, so the fairness of the company’s operating results are also comprehensive and complete. Generally speaking, the proposition of profit and loss balance in the implementation of the New Standard can be understood from two aspects. One is how the trustee or accountant in charge chooses the accounting treatment related to profit and loss, and the latter of course refers to the selective accounting treatment. The second is how shareholders or investors judge the impact of various accounting treatments on profit or loss, regardless of whether the accounting treatment adopted by the company is selective or not. To a large extent, the choice and exchange made by the trustee and the shareholders around the tradeoff between profit and loss is a very central issue in the process of implementing the new accounting standards.