针对企业向社会传递的会计信息失真问题,从制定和完善会计规则的角度出发,运用博弈论的纳什均衡、多重博弈、重复博弈等知识揭示出会计规则规范过程中各种应对措施。 Aiming at the problem of distortion of accounting information delivered by enterprises to the society, Nash equilibrium, multiple games, repeated games and other knowledge of game theory are used to reveal various countermeasures in the process of accounting rules regulation from the perspective of formulating and perfecting accounting rules.