会计信息披露是我国证券市场发展的基石,但是上市公司的会计信息因其的公共物品属性容易导致了无效率,为了改善这种无效率,有必要引入管制机制。本文分析了上市公司信息管制的理论依据,指出当前我国上市公司会计信息管制的现状,并指出了我国上市公司会计信息管制的出路。 Accounting information disclosure is the cornerstone of the development of China’s securities market, but the accounting information of listed companies easily lead to inefficiency due to their public goods attributes. To improve this inefficiency, it is necessary to introduce regulatory mechanism. This paper analyzes the theoretical basis of information control of listed companies, points out the status quo of the current accounting information control of listed companies in our country, and points out the way out of the accounting information control of listed companies in our country.