In previous studies, there are still some deficiencies in the explanation of indirect negation speech act and there are still some doubts about the nature and the cause of indirect negation phenomenon in previous studies. This article believes the Game Theory provides a better perspective for the emergence of indirect negation. The purpose of this article is to explain that the carrier of the negative meaning of indirect negation is a kind of non-correspondence. This non-correspondence reflects the following three aspects: the non-correspondence of communicative intentions between communicators, the non-correspondence of the directedness of the focus of proposition, and the non-correspondence between the language table and utterance meaning. The reason for this non-correspondence is that the communicator chooses a “profit maximization” strategy through the calculation and comparison of costs and benefits. This article, from the perspective of game theory, fully reflects the essential characteristics of the phenomenon of indirect negation, which is a kind of game theoretical strategy to communication based on the non-correspondence.