会计信息管制针对会计信息领域的市场失灵而存在。但是会计信息管制本身具有诸多缺陷。本文从管制机构、管制措施、管制效果、管制成本等方面分析了会计信息管制存在的缺陷。同时在此基础上,针对会计信息管制所存在的缺陷,本文尝试从管制机构的设置、管制措施的制定、管制过程的监督等三个方面提出了相应的解决对策。 Accounting Information Control exists for the market failure in the field of accounting information. However, accounting information control itself has many shortcomings. This article analyzes the defects of accounting information control from the aspects of regulatory agencies, regulatory measures, regulatory effects and regulatory costs. At the same time, on the basis of this, aiming at the defects of the accounting information control, this article tries to put forward corresponding solutions from three aspects: the establishment of regulatory agencies, the establishment of regulatory measures and the supervision of the regulatory process.