| In recent years, there are a lot of frauds of accounting in the stock market home and aboard. So accounting regulation becomes the key to solve the problem. A lot of countries include china put eyes on the accounting regulation to prevent the frauds in accounting. But which does not effect. The article studies accounting regulation by game theory. First, the article studies the factor of accounting regulation and instructs the circle of it with game theory to finds the character of the game. Second, the article finds the players in the game by analyzing the process of accounting regulation. Third, the article studies the games include interior and exterior the business. Finds there is alignment interior and disadvantage of the regulation by government exterior in china. At last the article gives some suggestions and advices to improve the quality of accounting regulation. |