Research on the Quality of the Disclosure of Financial Information Based on Game

摘要

The quality of the disclosure of financial information has always been paid attention to by the academia and circle of industry, and has also been the basis and prerequisite for the normal operation of capital market. Our predecessors have done a lot of research and exploration and put forward many way-outs, but it turned out to be ineffective. By making use of Theory of Game and tracing to the source of the quality problem concerning the disclosure of financial information, the author reveals that the reasons why the false financial information cannot be stopped lie in the asymmetry of information, and puts forward corresponding suggestions in two levels, one is how to enhance the supervision of the disclosure of financial information, the other is how to improve the market of managers. The article aims to improve the quality of the disclosure of financial information by realizing the symmetry of information.