| Accounting Information Distortion (AID) is a more and more critical problem these years. There are many researches on the AID both here and abroad, and those documents which analyzed the AID with the Game Theory mainly concentrated on audit and motive research, but played lack of attention to the environments of those listed companies. This paper does Mathematical Statistics with the current status of the AID of domestic listed companies in recent years, and does the Game Analysis with many aspects of those who are correlated with the benefit in the real cases. Since the goal of Game Analysis with the AID of listed companies is to find the reason of distortion and make the countermeasure to reduce such distortion, we must research this problem with the securities capital market where those domestic listed companies live, find the characteristic of the AID, catch the main contradiction and make the related countermeasures.This paper sums up five characteristics of the AID of domestic listed companies: (A) the main benefit body is quite complex, and those bribed officers and the internal structure which should be mutual constricted often developed into interest community; (B) supervisory organization played lack of roles and responded slowly; (C) the cost of breaking the law is quite low; (D) the proprietor was short of fiduciary responsibility and the concept of protecting the rights and interests of investors; (E) the related accounting laws and rules are not complete. So, we should make related countermeasures, such as: (A) construct the modern enterprise system and bring up professional managers; (B) supervise the supervisor and bring up the professional supervisor; (C) raise the cost of breaking the law, revise the focus of penalization and punish the illegal responsibility person strictly; (D) complete related laws and rules with the Bringing Principle as soon as possible, especially bring the Securities Civil Compensation into Civil Law. |
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