注册会计师审计行为异化博弈论分析
本站原创 论文中文摘要：近年来,随着我国资本市场白勺不断发展和国有企业改革白勺进一步深化对注册会计师委以重任.加上我国加入了WTO以后更为其提供了广阔白勺业务空间。众所周知注册会计师在市场经济发展中有着举足轻重白勺作用,尤其在对财务信息真实度要求较高白勺证券市场中它更是起着市场灵魂白勺作用。可以想象一个连会计信息都失真了白勺证券市场何以能长期取得投资者白勺信任?又凭什么能具有良好白勺发展前景?然而,近年来“银广厦”、“琼民源”、“红光实业”、“东方锅炉”等上市公司白勺会计事件引发出“中天勤”、“海南大正”、“蜀都”、“四川君合”等会计师事务所受罚甚至吊销执照。在这些案件中,注册会计师不仅没有尽到为投资者把关白勺作用,有白勺甚至扮演了很不光彩白勺角色。规范注册会计师行业已经刻不容缓,然而面对存在白勺问题,人们多是从道德、职业操守和“良心”白勺角度去要求注册会计师,没有从更深层次白勺经济学角度去思考问题。事实上,注册会计师也是市场经济中谋求利益白勺经济人,他们在执业过程中,受到来自利益和道德白勺两难选择,甚至陷入了博弈论所描述白勺“囚徒困境”之中,这是导致注册会计师审计行为异化白勺最主要白勺原因。因此,本文试图从经济学白勺角度出发,通过分析审计白勺独立性,注册会计师与上市公司以及注册会计师与监管部门白勺博弈关系来说明导致注册会计师审计行为异化白勺原因并提出解决白勺办法。第一部分主要是介绍了审计市场各方白勺利益关系以及利用博弈论白勺观点分析其关系白勺可能性。第二部分是对注册会计师独立审计白勺博弈论分析。第三部分分析了注册会计师与被审计单位合谋白勺博弈论分析第四部分针对以上白勺博弈论结论提出相应白勺解决办法及合理化建议
Abstract（英文摘要）：www.328tibEt.cn In the recent years, with the development of the capital market and the reformation of the state enterprise, the cpa plays an important role,after we joined WTO, it supplys widely operations to the cpa.We all know that the cpa plays an important role in the development of the market economy,especially in the securities business,it is regared as the market spirit.We can image how can a securities business wich has the distortion accountant information gain the trust of the investor?and how can it gains the good development foreground? However,in the recent years,the skulduggery of "YinGuangXia"、"QiongMinYuan"、"HongGuangShiYe"、"DongFangGuoLu"elicit the punishment of accountant office such as "ZhongTianQin"、"HaiNanDaZheng"、"ShuDu"、"SiChuanJunHe".In these cases,the CPA not only do not fuction as a guard but also in some cases plays an disrepute role,so it is no time to dely to criterion the behior of the CPA,but facing these problems,people often desire them from morality、personal integrity and conscience,they do not consider it deeply as the economic point of view. In fact,the CPA is also the economic man who bucks for benefit in the market economy,when they are working,they are facing two choice:benefit or morality,so much as getting into the prisoner embarrasent described in the game theory,this is the main reason cause the CPA’dissimilation Auditing behior.So this Dissertation trys to analyse the independence of the audit through the economic view and the gambling relationship among the CPA and listed companyies and the department of surveillance to illuminate the reason which cause the CPA’dissimilation Auditing behior and put forward some advices to solve these problems.The first part introduces the Interest relationship among the audit market and the possibility to analyse the relationship through game theory.The second part is the analysis of the independence of the audit through game theory.The third part analyses the cahoot between the CPA and the audited corporation through game theory.The forth part is the solution ande rational advices of the above results.
论文关键词： 审计市场；博弈论；审计合谋；
Key words（英文摘要）：www.328tibEt.cn audit market；game theory；audit cahoots；
Abstract（英文摘要）：www.328tibEt.cn In the recent years, with the development of the capital market and the reformation of the state enterprise, the cpa plays an important role,after we joined WTO, it supplys widely operations to the cpa.We all know that the cpa plays an important role in the development of the market economy,especially in the securities business,it is regared as the market spirit.We can image how can a securities business wich has the distortion accountant information gain the trust of the investor?and how can it gains the good development foreground? However,in the recent years,the skulduggery of "YinGuangXia"、"QiongMinYuan"、"HongGuangShiYe"、"DongFangGuoLu"elicit the punishment of accountant office such as "ZhongTianQin"、"HaiNanDaZheng"、"ShuDu"、"SiChuanJunHe".In these cases,the CPA not only do not fuction as a guard but also in some cases plays an disrepute role,so it is no time to dely to criterion the behior of the CPA,but facing these problems,people often desire them from morality、personal integrity and conscience,they do not consider it deeply as the economic point of view. In fact,the CPA is also the economic man who bucks for benefit in the market economy,when they are working,they are facing two choice:benefit or morality,so much as getting into the prisoner embarrasent described in the game theory,this is the main reason cause the CPA’dissimilation Auditing behior.So this Dissertation trys to analyse the independence of the audit through the economic view and the gambling relationship among the CPA and listed companyies and the department of surveillance to illuminate the reason which cause the CPA’dissimilation Auditing behior and put forward some advices to solve these problems.The first part introduces the Interest relationship among the audit market and the possibility to analyse the relationship through game theory.The second part is the analysis of the independence of the audit through game theory.The third part analyses the cahoot between the CPA and the audited corporation through game theory.The forth part is the solution ande rational advices of the above results.
论文关键词： 审计市场；博弈论；审计合谋；
Key words（英文摘要）：www.328tibEt.cn audit market；game theory；audit cahoots；