瑞典社会学家汤姆．R．伯恩斯（TomR．Burns）提出的“社会规则—系统理论”（以下简称“伯恩斯规则理论”），探讨了社会规则和规则组合理论、以规则为基础的互动理论和博弈论以及规则进化理论等，为认识能动主体与结构之间的关系提供了一个新的视野。会计准则属于社会规则的? Swedish sociologist Tom. R. The “social rules-system theory” (hereinafter referred to as “Burns Rule Theory”) put forward by Tom R. Burns explores the theory of social rules and rules, the rules-based interactive theory and game theory and rules Evolutionary theory provides a new perspective for understanding the relationship between active subject and structure. Accounting standards are social rules?