基于信息经济学的原理 ,本文分析了会计信息的商品属性、会计信息商品价格及其特征以及影响会计信息价格形成因素 ,并以风险理论揭示了会计信息价格形成机制 ,最后得出结论 :我国的会计信息市场是买方市场 Based on the principle of information economics, this paper analyzes the commodity attributes of accounting information, the commodity price of accounting information and its characteristics as well as the formation of price factors that affect the accounting information, and reveals the pricing mechanism of accounting information with risk theory. Finally, the conclusion is drawn that: Accounting information market is the buyer’s market