会计信息作为一种特殊商品,需要对其生产、披露和使用过程加以管制,会计信息管制是否有效直接影响到企业提供的会计信息的数量和质量,最终影响到整个社会资源配置和财富分配,因此,会计信息管制一直是理论界关注的热点。本文从经济学的角度分析了会计信息管制的正面和负面效应,并在此基础上对提高我国会计信息管制的效率提出了对策建议。 As a special commodity, accounting information needs to be regulated in its production, disclosure and use process. Whether the accounting information control is effective or not directly affects the quantity and quality of accounting information provided by the enterprise ultimately affects the allocation of resources and the distribution of wealth in the whole society. Therefore, Accounting information control has always been the focus of attention of theorists. This paper analyzes the positive and negative effects of accounting information control from the economic point of view, and on this basis, puts forward countermeasures and suggestions to improve the efficiency of accounting information control in our country.