Research on accounting information game based on control of false accounting of listed companies

摘要

The informatization, networking, and globalization of modern market economy have not eliminated false accounting which emerges together with accounting. On the contrary, false accounting has become a social nuisance, a worldwide puzzle as well as a political and legal issue. False accounting is a breach state of disorder formed after multiple games when an accounting subject fulfils an accounting contract. The mission of accounting economics is to study the mechanism and objective law of the production, supply, transaction, circulation, and consumption of accounting information, establish a mechanism of optimal configuration and effective operation of accounting information, ensure that accounting information is objective and real, prevent false accounting, give full play to properties of public goods and resource allocation function of financial accounting information, and promote economic growth and social harmony and progress. By using the contract theory, game theory, property right theory, and information theory, this paper aims to analyze the concept, nature, subject, object, factors, standards, process, and objectives of accounting information game, enrich the theoretical resources of accounting economics, and provide a clew for controlling false accounting of listed companies.