军队会计信息失真信息经济学与博弈论研究
本站原创 论文中文摘要：在我军财务联勤保障体制下,军队会计信息失真带来了军费配置无效率问题,造成军费的巨大浪费与具体军费使用单位的负面激励。本文在分析军队会计信息失真的概念、表现、危害性的基础上,确立军队会计信息系统,分析军队会计信息系统的构成与环境因素,综合采用经济学、管理学的方法分析军队会计信息失真问题,主要以信息经济学为理论依据来分析我军在军队会计信息管理与使用中的信息不对称问题。建立一个理论中的军队会计信息市场,对该市场上的交易无效率问题进行分析,提出采用信号传递与信息甄别的方法提高交易效率。针对军队会计委托关系中的委托方军队管理部门与方军队会计部门之间的激励不相容问题和由此产生的逆向选择与道德风险问题,通过构建新的激励机制来协调委托双方之间的利益矛盾。对军队会计信息使用的各个相关主体的利益矛盾利用博弈论进行分析,最终确定我军的军队会计部门已经陷入“囚徒困境”。结合上述分析后,提出加强军队会计法律法规建设、提高军队会计人员素质和采用军队会计委派制三项政策建议,最终提高我军的军费保障效益,加快我军的现代化、信息化建设
Abstract（英文摘要）： This thesis study on distorted military accounting information byInformation Economy and Game Theory. The reason to military accountinginformation distorting is complicated. The wrong design of militaryaccounting institution, the inferior capability of the military accountant, theincomplete military accounting law and the wrong military budget, all canmake the military accounting information distorting. This thesis make adeepen research to this external reasons, draw a conclusion that the reasonto the distorting military accounting information is the benefit conflictbetween the military accounting information supply and demand. Weexpatiate this question in six parts.Part 1: In this part, we explain the concept of the military accountingdistorting, show the kinds of military accounting distorting, illuminate therepresentation of military accounting distorting, show the harm that themilitary accounting distorting made. The concept of military accountingdistorting is that the product of the military accounting system cannotreflect the real military accounting operation. According to the reason ofmilitary accounting distorting, we classify the military accountingdistorting to three kinds, the distorting by wrong regulation, the distortingby the intent behior of military accountant and the distorting by theinferior capability of military accountant. The distorting question of themilitary accounting is serious, by the united financial supply, the militaryaccounting distorting he a more severe trend.Part 2:Illuminating the composition of military accounting system andthe surrounding factor. According to the specialty of the militaryaccounting system, we draw a conclusion that the military accountingsystem can help the military accounting distorting. The close militaryaccounting system, the dependence of audit, the outdated militaryaccounting laws, the arbitrary judgment of the military manager can makegive the convenient condition to distort the military accountinginformation. Part 3:Summarizing the reason of distorting the military accountinginformation and the administering distorted military accountinginformation. The wrong design of military accounting institution, theinferior capability of the military accountant, the incomplete militaryaccounting law can make the military accounting information distorting.Especially the purposive distorted the military accounting information isthe main reason. And we illuminate the administration of distortedaccounting information, put emphasis on administer the military accountingdistorting by Information Economy and Game Theory. Part 4:We construct the Military Accounting Information Market bythe Dissymmetry Information Theory, research the relation between thequality of military information and the management dealing of militaryaccounting information. By setting up an experiment about militaryaccounting market and illuminating the failure of military accountingmarket, we draw a conclusion that we can improve the allocating efficiencyby “signal”and “screening”. And we conclude that we can solve the“anti-choice”and “moral hazard”which occur in the contract betweenmilitary manager and military accountant by the appointed militaryaccountant.
论文关键词： 军队会计信息失真；军队会计信息市场；军队会计委托关系；军队会计信息利益主体博弈；
Key words（英文摘要）： Military accounting information distorting；Military accounting information market；The contract between military manager and military accountant；The military accounting information game；
Abstract（英文摘要）： This thesis study on distorted military accounting information byInformation Economy and Game Theory. The reason to military accountinginformation distorting is complicated. The wrong design of militaryaccounting institution, the inferior capability of the military accountant, theincomplete military accounting law and the wrong military budget, all canmake the military accounting information distorting. This thesis make adeepen research to this external reasons, draw a conclusion that the reasonto the distorting military accounting information is the benefit conflictbetween the military accounting information supply and demand. Weexpatiate this question in six parts.Part 1: In this part, we explain the concept of the military accountingdistorting, show the kinds of military accounting distorting, illuminate therepresentation of military accounting distorting, show the harm that themilitary accounting distorting made. The concept of military accountingdistorting is that the product of the military accounting system cannotreflect the real military accounting operation. According to the reason ofmilitary accounting distorting, we classify the military accountingdistorting to three kinds, the distorting by wrong regulation, the distortingby the intent behior of military accountant and the distorting by theinferior capability of military accountant. The distorting question of themilitary accounting is serious, by the united financial supply, the militaryaccounting distorting he a more severe trend.Part 2:Illuminating the composition of military accounting system andthe surrounding factor. According to the specialty of the militaryaccounting system, we draw a conclusion that the military accountingsystem can help the military accounting distorting. The close militaryaccounting system, the dependence of audit, the outdated militaryaccounting laws, the arbitrary judgment of the military manager can makegive the convenient condition to distort the military accountinginformation. Part 3:Summarizing the reason of distorting the military accountinginformation and the administering distorted military accountinginformation. The wrong design of military accounting institution, theinferior capability of the military accountant, the incomplete militaryaccounting law can make the military accounting information distorting.Especially the purposive distorted the military accounting information isthe main reason. And we illuminate the administration of distortedaccounting information, put emphasis on administer the military accountingdistorting by Information Economy and Game Theory. Part 4:We construct the Military Accounting Information Market bythe Dissymmetry Information Theory, research the relation between thequality of military information and the management dealing of militaryaccounting information. By setting up an experiment about militaryaccounting market and illuminating the failure of military accountingmarket, we draw a conclusion that we can improve the allocating efficiencyby “signal”and “screening”. And we conclude that we can solve the“anti-choice”and “moral hazard”which occur in the contract betweenmilitary manager and military accountant by the appointed militaryaccountant.
论文关键词： 军队会计信息失真；军队会计信息市场；军队会计委托关系；军队会计信息利益主体博弈；
Key words（英文摘要）： Military accounting information distorting；Military accounting information market；The contract between military manager and military accountant；The military accounting information game；