应用高等数学、概率论和博弈论,对会计监督主体和企业会计主体的行动方案进行了有理有据的分析,建立了会计监督主体与企业会计主体之间的博弈数学模型,确定了企业会计主体和会计监督主体的最优行动方案,同时得到会计监督主体对存在不符合准则的操作行为的企业会计主体罚款的最小值,并且分析了运用该模型需要注意的客观情况。 By using advanced mathematics, probability theory and game theory, this paper analyzes the action plans of accounting supervisors and corporate accounting principals, establishes the game mathematical model between accounting supervisors and corporate accounting subjects, And the optimal action plan of the main body of the accounting supervision. At the same time, the minimum value of the fine of the main body of accounting of the accounting firm that has the operation behavior that does not conform to the standard is obtained, and the objective situation that needs attention is analyzed.