会计信息失真博弈分析
本站原创 论文中文摘要：为了解决我国日益严重白勺会计信息失真问题,本文在研究方法上力求创新,将博弈论引入到我国会计信息失真问题白勺研究当中,着重从会计约束机制等几个方面展开讨论,包括产权制度、公司治理结构、会计监督体系和会计规范等。本文首先对会计信息白勺特征及会计信息失真白勺产生原因、表现形式做了描述。然后利用囚徒困境模型证明会计约束机制不健全是导致我国会计信息失真白勺主要因素;通过建立完全信息动态博弈模型证明由于所有者缺位,竞价专用性投资制约了注册会计师审计白勺独立性,除需要产权制度等白勺完善外,目前须采取措施加大对注册会计师白勺监督力度;通过建立三人博弈模型尝试设计政府监督形式;指出我国会计规范白勺制定缺乏充分博弈白勺表现及为实现充分博弈应从博弈动因、博弈机制等方面入手。在上述会计信息失真白勺分析白勺基础上,针对会计信息失真白勺成因,本文认为我国只有采取综合治理白勺措施,才能从根本上解决会计信息失真白勺问题。首先应加强企业白勺会计基础工作,从源头治理会计信息失真。其次要完善相关法规制度,加大执法力度。这是治理会计信息失真、提高会计信息质量白勺关键。第三、健全监督体系,强化会计监督。这是及时发现、纠正会计信息失真白勺有效途径,同时加强各种监督白勺威慑作用,可以有效地预防会计信息失真
Abstract（英文摘要）：www.328tibet.cn In order to solve more and more serious problem of accounting information distortion in our country, this article made every effort to innovate the method of research, introduced the game theory to the field to study accounting information distortion in our country, paid attention to discuss how to restrain the accountants and several related aspects, such as the ownership system, the the structure of corporate governance, supervising system of accountant, the standard of accountant and so on.In the beginning, the article described the characteristics of accounting informations and the causes and representations of accounting information distortions. And then Using the Prisoners’ Dilemma model, It is proved that the accounting information distortions in our country were mainly caused by the imperfect accountant restrained mechani; Through establishing complete information dynamic game model, it is proved that, due to the owner vacancy, the competed price with special purpose restricting the independence of the chartered accountant, besides improving the ownership system, Some measure must be taken to enforce surveillance to the chartered accountants; Through establishing three-person-game model, the article attempted to point out that the formulation of our accounting system rules is lack of full game display and, in order to achieve full game, we should set about with game motivation, game mechani and so on. On the basis of the above-mentioned analysis of accounting information distortion, in the accordance with the causes which distorts the accounting information, this article believed that only when our country adopted the comprehensive treatment measure can we solve the problem of the accounting information distortions fundamentally. Firstly, we should strengthen the basic work of the enterprise accountant in order to put the accounting information into order. Secondly, we should improve the related laws and regulations system and enforce them . This is the key point to govern the accounting information and to improve the accounting information quality. Thirdly, we should improve our surveillance system to supervise our accountant mechani, which is the effective way to discover and to correct the accounting information distortions promptly. At the same time, strengthening the deterrent force of each kind of surveillance mechani may prevent the accounting information distortion effectively.
论文关键词： 会计信息；信息失真；博弈分析；
Key words（英文摘要）：www.328tibet.cn Accounting information；information distortion；game theory；
Abstract（英文摘要）：www.328tibet.cn In order to solve more and more serious problem of accounting information distortion in our country, this article made every effort to innovate the method of research, introduced the game theory to the field to study accounting information distortion in our country, paid attention to discuss how to restrain the accountants and several related aspects, such as the ownership system, the the structure of corporate governance, supervising system of accountant, the standard of accountant and so on.In the beginning, the article described the characteristics of accounting informations and the causes and representations of accounting information distortions. And then Using the Prisoners’ Dilemma model, It is proved that the accounting information distortions in our country were mainly caused by the imperfect accountant restrained mechani; Through establishing complete information dynamic game model, it is proved that, due to the owner vacancy, the competed price with special purpose restricting the independence of the chartered accountant, besides improving the ownership system, Some measure must be taken to enforce surveillance to the chartered accountants; Through establishing three-person-game model, the article attempted to point out that the formulation of our accounting system rules is lack of full game display and, in order to achieve full game, we should set about with game motivation, game mechani and so on. On the basis of the above-mentioned analysis of accounting information distortion, in the accordance with the causes which distorts the accounting information, this article believed that only when our country adopted the comprehensive treatment measure can we solve the problem of the accounting information distortions fundamentally. Firstly, we should strengthen the basic work of the enterprise accountant in order to put the accounting information into order. Secondly, we should improve the related laws and regulations system and enforce them . This is the key point to govern the accounting information and to improve the accounting information quality. Thirdly, we should improve our surveillance system to supervise our accountant mechani, which is the effective way to discover and to correct the accounting information distortions promptly. At the same time, strengthening the deterrent force of each kind of surveillance mechani may prevent the accounting information distortion effectively.
论文关键词： 会计信息；信息失真；博弈分析；
Key words（英文摘要）：www.328tibet.cn Accounting information；information distortion；game theory；