会计信息作为一门商业语言在市场经济条件下有着极其重要的功能,会计信息是一种较为特殊的产品,它具有垄断性、公共物品性及信息不完善和不对称的特征。由于它所具有的这些特征,它所形成的会计信息产品市场仅靠市场自身的调节机制是不够的,还需要国家以“有形之手”进行干预。国家调节说是经济法中主导理论,本文运用经济法中国家调节说理论来分析如何对会计信息市场进行调节。 As a commercial language, accounting information plays an extremely important role in the market economy. Accounting information is a special kind of product. It has the characteristics of monopoly, public goods, information imperfection and asymmetry. Because of its characteristics, the market of accounting information products it forms is not enough to rely on the market’s own regulatory mechanism. It also requires the state to intervene in the “hands of the real thing.” The theory of state regulation is the dominant theory in economic law. This paper analyzes how to regulate the accounting information market by using the theory of state regulation in economic law.