本文试图在一个规范的产权结构中，运用重复博弈理论理解财务会计，或许会在理论上对财务会计本质有一些新的认识。本文首先构造一个财务会计重复博弈模型，并讨论该模型的两个基本属性，即资产所有者收益的有界性和企业财务信息的吸收性，认为财务会计的基本目标更多地侧重于 This article attempts to understand the financial accounting in a standardized property rights structure by using the repeated game theory, and may have some new theoretical understanding of the nature of financial accounting. In this paper, we first construct a repeated game model of financial accounting and discuss the two basic properties of the model, namely, the boundedness of the return of asset owners and the absorptiveness of corporate financial information. We think that the basic goal of financial accounting focuses more on