财务舞弊是一个古老而又时新的话题,全球每个国家,以及相关机构,采用了各种防范手段,效果却不是十分理想。根据经济学的理论,本文分析了其产生的动因,尤其是基于博弈论,通过构造数学模型,对影响均衡的各种因素,以及其对博弈双方行为的影响,作了深入的分析。并且,根据分析的结果,提出了一些防止财务舞弊的策略,从而减少财务舞弊的行为。 Financial fraud is an old and new topic. Various countries and relevant agencies in the world have adopted various preventive measures, but their effects are not very satisfactory. According to the theory of economics, this paper analyzes its motivation, especially based on the game theory, through the construction of mathematical models, various factors that affect the balance, and its impact on the behavior of both parties of the game, made an in-depth analysis. And, based on the results of the analysis, some strategies to prevent financial fraud are put forward to reduce the financial fraud.