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。 Accounting information as a social resource is very important to the market. Due to the flaws in the market mechanism itself, if there is a lack of government control, the defects of accounting information will adversely affect the market economy and society. This article starts with the main factors that cause the defects of accounting information market, analyzes the necessity of government regulation of accounting information, and puts forward corresponding contents of government regulation.