What is the role of government to users of accounting information?

What is the role of government to users of accounting information?
The government attempts to make the financial records produced by the use of various accounting systems homogenous, so that the ability to compare numbers between companies and industries is not lost.

Unfortunately this is more beneficial to the government for the purposes of tax collection and enforcement than it is to the users, as each business has its own idiosyncracies that can skew comparability unless they are taken into account by the user.