文章认为实施会计信息管制是必需的。市场失灵是会计信息管制的重要依据。会计信息管制将耗费巨额成本,文章分别从直接成本和间接成本的角度对会计信息管制的成本作了分析。最后,对会计信息管制的直接成本在利益相关者之间的分摊作了尝试性的探讨。 The article believes that the implementation of accounting information control is necessary. Market failure is an important basis for accounting information control. Accounting information control will cost a huge amount of costs. The article analyzes the cost of accounting information control separately from the perspective of direct costs and indirect costs. Finally, the direct cost of accounting information control among stakeholders is tentatively explored.