Research On The Supply And Demand Relation Of Accounting Information Disclosure Of Listed Corporations Based On Game Analysis

At present, the research of accounting theory and practice in our country has made new achievements continuously along with the development of economy. An important concept in the study of accounting theory is the accounting information, accounting information is the accounting data generated after processing, the need for accounting management and enterprise management information. To achieve a balance between the provider and the user is not only the goal and power of accounting information disclosure, but also the coordination and promotion of the accounting information and the whole economy. In essence, this equilibrium is to continuously meet the needs of users of information. Under this background, this paper makes an investigation on the supply and demand of the accounting information of the listing Corporation based on the game theory.This article has a solid theoretical support, including game theory, principal agent theory, the efficient market hypothesis and information asymmetry theory. At the same time, through reading the domestic and foreign liter, mastered the advanced research conclusion and research methods. The research of the supply and demand of the accounting information, divide into the supply side and demand side. Adopts the normative research method, questionnaire survey method and statistical analysis, find out the difference contradiction between supply and demand, and analyze the reasons, and give the countermeasures. The game theory analysis of supply and demand of the accounting information, select the listed company,the regular, and the investors as the game-agent. The game analysis not only to make the game analysis between two game-agents, but also make the game analysis among three game-agent. Finally, it is concluded that the main factors affecting the results of game equilibrium. In this paper, make an investigation on the supply and demand of the accounting information from the content and quality two angles. The invesigation of the demand of investors adopt the questionaire approach, and the investors are divided into institutions and individuals. After this investigation, find out the difference between supply and demand from the content and the quality two aspects, and analyze the reasons of the differences. Finally, according to the reasons, combined with the conclusion of the game analysis, puts forward countermeasures and suggestions to promote the balance between the supply and demand of accounting information in three points:creating a good game environment, optimize the game process, improve the investors’game ability.