会计信息市场缺陷的政府管制研究

会计信息作为一种社会资源对市场十分重要。由于市场机制自身存在缺陷,如果缺乏政府管制,会计信息缺陷将对市场经济和社会产生不利影响。本文从引发会计信息市场缺陷的主要因素入手,分析会计信息政府管制的必要性,并提出相应的政府管制内容。

Government Control Analysis on the Accounting Information of Market Failure

As a social resource, accounting information is very important to the market. Since the market mechanism has its own defects, the accounting information failure is harmful to the market economy and the society without goverment control. Based on the factors that lead to accounting information on failure, this article will analyze the necessity of the government control of accounting information and put forward the relating content of government control.