Accounting Standardization of Small and Medium-sized Enterprises in China Based on Game Theory

With the vigorous development of China's national economy, China's small and medium-sized enterprises (SMEs) have become an important economic force that cannot be ignored in China. According to the current situation of the accounting development of SMEs and the problem of accounting irregularities, this paper reveals the essence of accounting irregularities of SMEs from the perspective of game theory, and provides a scientific basis for the effective management of enterprises. The results show that the awareness of law abiding by the enterprise itself will influence the whole process of accounting standardization through the competition between enterprises and enterprises. When the probability of illegal enterprises is high, the government regulatory authorities will strengthen supervision, when the probability of government supervision is relatively high, the enterprise will be controlled, the illegal phenomenon will be reduced.