会计信息披露是全球关注的焦点之一,由于委托代理关系和信息不对称,企业中存在着逆向选择和道德风险问题,也由于经济后果的存在,因而有必要对会计信息披露进行管制即制定准则,实际上会计准则的制定就是各利益集团相互博弈的结果。本文就试图从信息经济学的角度对会计信息披露进行剖析。 Accounting information disclosure is one of the focuses of global attention. Due to the problem of adverse selection and moral hazard in the enterprise due to the principal-agent relationship and information asymmetry, it is necessary to regulate the disclosure of accounting information because of the economic consequences , In fact, the development of accounting standards is the result of mutual interest groups gambling. This article attempts to analyze the disclosure of accounting information from the perspective of information economics.