Game Analysis For Relatives' Relationship Of Accounting Information Disclosure

The accounting information is really a huge affect in the economic area of China ,it have various relationship with each avail part .The procedure of offer the accounting information is a game procedure .The game procedure have many participators, including the enterprise which supplies the information , the creditor, the registered accountant, the supervision department of accounting information. By estimating the expected revenue , the relatives will provide true or false accounting information which obey some kind of probability distribution, while the supervisor will also decide to check-up or not obeying some kind of probability distribution. The above relatives will reach the Nash Equilibrium in the end.Many researches focusing on improving the quality of accounting information disclosure are carried on. To ensure the truth of accounting information, it's important that the impact of the supplier and the user to the quality of accounting information and the relationship between the both sides .Based on the well known research achievements , the Game theory and basic assumptions of the Game analysis are discussed . The Game theory is applied to the research of the relationship among the relatives of accounting information disclosure , which is discussed qualitatively and quantitive by establishing three types of game models : the first one of the enterprise and the investor, the creditor, the supervisor ; the second one of the manager and the accountant and the last one of the registered accountant and the manager .The accounting information have complicated relationship with the relatives' strategy selection ,which affect the economic benefits of every part .It's necessary to establish and improve the promoting and restriction mechanism and related accounting standards and rules ,to promote the quality of related persons , to supervise strictly the relatives' activities ,in order to oblige providing the true accountinginformation to be the best strategy selection for the relatives .The disquisition could provide an analyzing method which associate with qualitatively and quantitively ,when the relatives of accounting information disclosure make the strategy selection, and enrich the theory and method that improve the quality of accounting information.