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 is the important economic information flowing in the market economy. Owing to the defects of the market mechanism itself, the failure of accounting information will have a huge negative impact on society and economy without government control. This article starts with the main factors that cause the failure of accounting information, such as monopoly production, externalities, public goods and information asymmetry, and so on, which shows the necessity and possibility of government regulation of accounting information and the general content of government regulation.