目前,我国上市公司在会计信息披露方面存在失真问题,对市场经济的正常有序发展造成了极大的危害。本文采用博弈论的方法,对之前的研究进行了改进,从企业、投资者和政府监管机构三方的角度对会计信息失真的原因进行了探讨,并基于该分析提出了相应的治理对策:即提高违规成本和降低监督成本。 At present, the listed companies in our country have distortion problems in the accounting information disclosure, which has caused great harm to the normal and orderly development of the market economy. In this paper, the game theory is used to improve the previous research. The causes of accounting information distortion are discussed from the perspectives of enterprises, investors and government regulators. Based on this analysis, some countermeasures are proposed: improving Non-compliance costs and reduce supervision costs.