The Game Theory Analysis Of Accounting Information Distortion

In order to solve more and more serious problem of accounting information distortion in our country, this article made every effort to innovate the method of research, introduced the game theory to the field to study accounting information distortion in our country, paid attention to discuss how to restrain the accountants and several related aspects, such as the ownership system, the the structure of corporate governance, supervising system of accountant, the standard of accountant and so on.In the beginning, the article described the characteristics of accounting informations and the causes and representations of accounting information distortions. And then Using the Prisoners' Dilemma model, It is proved that the accounting information distortions in our country were mainly caused by the imperfect accountant restrained mechanism; Through establishing complete information dynamic game model, it is proved that, due to the owner vacancy, the competed price with special purpose restricting the independence of the chartered accountant, besides improving the ownership system, Some measure must be taken to enforce surveillance to the chartered accountants; Through establishing three-person-game model, the article attempted to point out that the formulation of our accounting system rules is lack of full game display and, in order to achieve full game, we should set about with game motivation, game mechanism and so on. On the basis of the above-mentioned analysis of accounting information distortion, in the accordance with the causes which distorts the accounting information, this article believed that only when our country adopted the comprehensive treatment measure can we solve the problem of the accounting information distortions fundamentally. Firstly, we should strengthen the basic work of the enterprise accountant in order to put the accounting information into order. Secondly, we should improve the related laws and regulations system and enforce them . This is the key point to govern the accounting information and to improve the accounting information quality. Thirdly, we should improve our surveillance system to supervise our accountant mechanism, which is the effective way to discover and to correct the accounting information distortions promptly. At the same time, strengthening the deterrent force of each kind of surveillance mechanism may prevent the accounting information distortion effectively.