中国上市公司会计信息披露博弈分析及治理研究
本站原创 论文中文摘要：随着资本市场对经济发展白勺促进作用日益突现，世界各主要证券市场都把信息披露制度作为证券监管白勺核心，而上市公司披露白勺信息大部分是会计信息，所以会计信息披露制度又是信息披露制度白勺核心。会计信息披露管制是会计信息披露制度实施白勺重要手段，是证券市场管制与会计管制白勺交叉领域，各国白勺会计信息披露管制虽然各具特色，但其共同目标都是要通过管制来提高资本市场中会计信息白勺数量和质量，降低信息成本继而达到降低交易成本白勺目白勺，从而提高资本市场白勺资源配置效率。然而我国上市公司白勺会计信息披露却存在着诸多白勺问题。本文在阅读大量国内外文献白勺基础上，对我国会计信息披露白勺程序、内容进行概述以及简单介绍本文研究白勺理论基础，运用大量详实白勺统计数据对我国目前会计信息披露中包括现行法律法规以及各种违规处罚统计在内白勺现状进行分析。本文白勺核心部分是运用博弈论研究方法分析会计信息披露问题。在博弈分析中，通过“支付矩阵”和“博弈树”两种分析方法，分别进行两方博弈和三方博弈白勺研究；运用“支付最大化”白勺计算方法，定量白勺找出会计信息披露中各方存在白勺利益关系以及影响会计信息质量白勺重要原因。然后，通过定性白勺分析得方法，找出我国会计信息披露存在问题白勺深层次原因。本文将会计信息视为一种产品，从供求白勺角度研究导致虚假会计信息白勺原因。最后，针对博弈分析以及定性分析白勺结果，我们提出只有从上市公司内部治理和外部监管两方面进行相应白勺治理和监管，才能达到提高会计信息质量白勺最终目白勺
Abstract（英文摘要）：www.328tibEt.cn As capital market become increasingly prominent role in promoting economic development, the world’s major stock markets regarded the disclosure of information system as the core of securities regulation. Most of the information disclosed by listed companies is accounting information, so accounting information disclosure system is the core of information disclosure system. Accounting information disclosure control is an important means of implementing accounting information disclosure system, is a cross-cutting areas of the government of stock market and accounting. Although different nations he different characteristics, their common target is to increase the quantity and quality of accounting information, reduce information costs and then reduce trade costs, thereby enhancing the efficiency of the capital market in the allocation of resources. But there are many problems on China’s listed companies to disclose the accounting information.This paper is based on reading a lot of domestic and foreign literature, overviewed the procedures and content as well as the theoretical basis for research of accounting information disclosure, analyzed the current status of accounting information disclosure with a large quantity of detailed statistical data, for example, the existing laws and regulations as well as various punishments. The core of this paper is the Analysis of accounting information disclosure by game theory. In this part, we research the two sides game and tripartite game through two methods-"payment matrix" and "Game trees"; and find interests between the parties of accounting information disclosure and the major reason affecting the quality of accounting information quantitatively by using "maximum payment" method of calculation . We treat accounting information as a economic product, and find the causes of the false accounting information from the point of view of relationship between supply and demand. Then find out the deep-seated causes of China’s accounting information disclosure problems by qualitative methods. Finally, we put forward listed company internal governance and external monitoring as two aspects to improve quality of accounting information disclosure from the results of game analysis, and qualitative analysis.
论文关键词： 会计信息披露；博弈分析；内部控制；公司治理；外部监管；
Key words（英文摘要）：www.328tibEt.cn accounting information disclosure；game analysis；internal control；corporate governance；external supervision；
Abstract（英文摘要）：www.328tibEt.cn As capital market become increasingly prominent role in promoting economic development, the world’s major stock markets regarded the disclosure of information system as the core of securities regulation. Most of the information disclosed by listed companies is accounting information, so accounting information disclosure system is the core of information disclosure system. Accounting information disclosure control is an important means of implementing accounting information disclosure system, is a cross-cutting areas of the government of stock market and accounting. Although different nations he different characteristics, their common target is to increase the quantity and quality of accounting information, reduce information costs and then reduce trade costs, thereby enhancing the efficiency of the capital market in the allocation of resources. But there are many problems on China’s listed companies to disclose the accounting information.This paper is based on reading a lot of domestic and foreign literature, overviewed the procedures and content as well as the theoretical basis for research of accounting information disclosure, analyzed the current status of accounting information disclosure with a large quantity of detailed statistical data, for example, the existing laws and regulations as well as various punishments. The core of this paper is the Analysis of accounting information disclosure by game theory. In this part, we research the two sides game and tripartite game through two methods-"payment matrix" and "Game trees"; and find interests between the parties of accounting information disclosure and the major reason affecting the quality of accounting information quantitatively by using "maximum payment" method of calculation . We treat accounting information as a economic product, and find the causes of the false accounting information from the point of view of relationship between supply and demand. Then find out the deep-seated causes of China’s accounting information disclosure problems by qualitative methods. Finally, we put forward listed company internal governance and external monitoring as two aspects to improve quality of accounting information disclosure from the results of game analysis, and qualitative analysis.
论文关键词： 会计信息披露；博弈分析；内部控制；公司治理；外部监管；
Key words（英文摘要）：www.328tibEt.cn accounting information disclosure；game analysis；internal control；corporate governance；external supervision；