会计信息的本质是商品,会计信息市场可以进行这种商品交换。会计信息的特点阻碍了会计信息市场的竞争理想化。在会计信息的供给主体和需求主体之间都存在一些问题。在解决这些问题的过程中,政府监管起了很大作用,并推动了会计信息市场的发展。 The essence of accounting information is the commodity, the accounting information market can carry out the exchange of such goods. The characteristics of accounting information hinder the ideal of competition in the accounting information market. There are some problems between the supply subject and the demand subject of accounting information. In the process of solving these problems, government regulation played a significant role and promoted the development of accounting information market.