本文从不完全信息博弈的角度,对上市公司信息披露的现状及问题进行了分析,揭示了我国信息披露机制存在的问题。发现在市场经济条件下,上市公司、投资者追求利益最大化的博弈行为。根据分析结果提出规范上市公司信息披露的途径,以加深人们对真实披露会计信息重要性的认识。 From the perspective of incomplete information game, this paper analyzes the status quo and problems of information disclosure of listed companies, and reveals the problems in our country’s information disclosure mechanism. It is found in the market economy that listed companies and investors pursue the game of maximizing profits. According to the results of the analysis, it puts forward the ways to standardize the information disclosure of listed companies so as to deepen people’s understanding of the importance of disclosing accounting information truly.