Game Analysis Of The Impact To The Information Disclosure By Events Accounting

As a new theory, events accounting theory improved the traditional accounting, breakthrough the traditional practice on the disclosure of financial information, and made significant improvements in the existing accounting statements. Nowadays, information technology advances, accounting information system constantly improves and events accounting theory has the potential development. Research on matters of accounting information on the impact of the fight against disclosure of false accounting information, the disclosure is not contain enterprises is of great significance, but also promote the further development of the accounting matters.It introduces the concept of the accounting issues and the overall construction of the events accounting. From the perspective of accounting information system, it discusses the need of the events accounting for the reality of the technical feasibility on the base of accounting information system, and promotes the development of events accounting, resolves the problem of the accounting information disclosure on events accounting. Then it introduces the game model from the relationship of the related parties, analysis the traditional accounting information, and analysis the impact of accounting information to enterprises, display the importance of the advantage from one aspect, and makes accounting information providers are willing to abide by the accounting standards to maximize their personal interests. And competitors from the game starting enterprises, accounting matters in the information exposed the inadequacies of the disclosure, accounting issues that the development of the obstacles, and this was improved. It summed up its conclusions, and improves accounting issues, and promotes the development of accounting matters, and adjustment of the existing incentive and restraint mechanisms to seek maximum benefits accounting information. The disclosure of accounting information and the related parties have a complex self-selection strategy links each affects the economic interests of related parties, research papers focused on the third, fourth, fifth, six chapters, namely, the accounting matters with the Enterprise the use of accounting information between the Game relations, accounting matters of corporate disclosure of accounting information on the impact. Accounting matters on the disclosure of accounting information related to the behaviors of a more restrictive, so that all related parties choose the optimal strategy for the provision of real accounting information.From the games of the enterprise competitors, we can see that the matter of disclosure of information may cause leakage of confidential commercial enterprises; undermine the competitiveness of the enterprises, which raised issues of accounting improvements. From the game of enterprises and investors, regulators, CPAs, we can see that accounting matters contribute to the protection of the interests of investors, improve supervision and management departments of management, and improving the fairness of the registered accountants. With the development of social economic, the advantage of events accounting theory will become increasingly recognized by the people, there will be more and more researchers studying the events accounting theory, and events accounting research will make considerable progress in the 21st century.