目前，在会计理论界，虽然没有正式提出过会计市场失灵的概念，但从经济学角度看，会计信息的供求矛盾就是一种会计市场失灵。本文将从会计市场自身的缺陷入手，以经济学为分析平台，以上市公司为主要研究对象，分析会计信息供求矛盾的产生原因，并在此基础上，提出解决思路。? At present, in the field of accounting theory, although the concept of accounting market failure has not been formally put forward, from an economic point of view, the contradiction between supply and demand of accounting information is an accounting market failure. This article will start from the defects of the accounting market, take the economics as the analysis platform, the listed companies as the main research object, analyze the causes of the contradiction between supply and demand of accounting information, and on this basis, put forward the solution ideas. ?