市场、政府与会计信息供求博弈

Market,Government and the Game of Accounting Information Supply and Demand

本文以会计信息供求博弈为主线,从经济学的角度分析了会计信息供求双方围绕会计信息这种商品展开的博弈过程。面对市场失灵,政府管制介入到会计信息供求博弈过程中成为必然。而面对政府管制存在的成本问题,文章最后提出了“分散管制”与“适度管制”相结合的观点。

Starting from the game of accounting information supply and demand, the authors analyze the game process between both parties of accounting information supply and demand on the basis of the accounting information, a kind of merchandise, from the point-ofview economics. Faced with the market failure, government control becomes an inevitable by getting involved in the process of the game of accounting information supply and demand. As to the cost of such control, the authors finally put forward the idea of the combination of ＂diverted control＂ and ＂reasonable control＂.