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从博弈论角度看,会计准则的制定是一个博弈过程,会计准则（会计制度）要成为社会各界普遍自觉接受的市场规则,必须经过数次博弈,在此过程中,会计信息失真也不可避免。
From the perspective of game theory, the development of accounting standards is a game process. Accounting rules (accounting system) must become the market rules universally accepted by all walks of life. It must go through several games. In this process, accounting information distortion is inevitable.