The Public Company Accounting Information Disclosure Game Analysis And Countermeasures

With the development of economy, more and more problems occur in the listed companies released information, such as the incorrectness, insufficiency, and unpunctuality of information, etc., all these questions will lead to serious results, in general, these results include1. The control power of government is slackened.The macro-control can not be pursued without economic information, and most of the information is accounting information, and the accounting table is the media of accounting information. Once the released information becomes questionable, all these information will influence the statistic data of GDP and national income that will influence the national economy in turn, and will mislead the short-term and long-term plan as well as currency policy, financial policy and industrial policy etc.2. Reducing the distribution function of resourceThe performance of market resource distribution is based on the true and public information. But the accounting statement with a mask will mislead the market, and the result will make the companies running of resource loose resource and resource come into where it should not flow hi.3. Creditor will make the wrong decisions and the national capital will dismiss Because of the problems in the listed companies released information and theproblems had not been discovered, several years ago, the bank gave the loan to some companies with bad finance status, which made the debt stayed high. This is also a hidden disease of our country's finance.It is difficult for the deciders to find and control the running off of state-owned capital by the made up accounting statement, and the end is to find the problem become more and more serious. The investigation of finance and tax by the financialdepartment is only face to the middle and big companies, and it is mainly based oninvestigating by own and checking is only taken as a supplementary measure, everyyear the run off state-owned capital is more than 10 billion yuan.During the procedure of our stock market, in the exploration of company revolution and profit distribution system, the problem of listed companies' information publishing had attracted a great attention of mass investors, creditors, government and the institution of accounting rule formulating. Since the complexity and variability of listed companies' information publishing, there is an existing problem about how to judge if there is something wrong with the process, and in what kind of circumstance these problems are easy to occur. The control department and accounting policy formulating institution should take what kind of measures to deal with these problems.According to the problems exist in the publishing of accounting information, this article use the method of game theory to present the reasons of its occurrence, motive and the result of the equilibrium and to illustrate the choice and relative influence of individual under certain system arrangement, by the conclusion of game analysis does some research of strategies.This article can be classified into three parts. The first one is about the problems exist in listed companies' information publishing. The second part thoroughly discusses the analysis of accounting information, and it is from three major aspects, such as the supplier and user of accounting statement, the companies and companies, the supervisory deputy and companies. The third part focuses on the research of strategies, it mainly starts from the second part analysis by game theory, extending the discussion from the aspects of perfecting company management structure, setting up relative incentive and restrained system, and enhancing the supervision of media...