会计信息失灵与政府管制

会计信息是市场经济中流动着的重要经济信息。由于市场机制自身存在的缺陷,如果没有政府管制,会计信息的失灵将对社会和经济产生巨大的负面影响。本文从会计信息的垄断生产、外部性、公共物品和信息不对称等会计信息失灵的主要因素入手,说明了会计信息政府管制的必要性和可能性,以及政府管制的一般内容。

Accounting Information Failure and Government Control

Accounting information is the important flowing economic information in the market economy. Because of market mechanism has its own defects, the accounting information failure will do great harm to the society and economy . Based on the factors that lead to accounting information failure this paper states the necessity and possibility of the government control of accounting information, and the general content of the government control .