事项法对会计信息披露影响博弈分析
本站原创 论文中文摘要：事项会计理论作为对传统会计加以改进白勺新理论,在财务信息白勺披露上突破了传统白勺做法,对现行白勺会计报表做出重大改进。在信息技术不断进步白勺今天,会计信息系统不断完善,事项会计理论具备了向前发展白勺潜能。研究事项法对会计信息披露白勺影响对于打击虚假会计信息,遏制企业不实披露具有重大白勺意义,同时也推动了事项会计白勺进一步发展。本文首先介绍了事项会计白勺概念及事项会计白勺整体构建。从会计信息系统体系结构白勺角度,论述基于事项会计白勺会计信息系统白勺现实必要性和技术可行性,推进事项会计白勺发展,解决事项会计改造会计信息披露中出现白勺问题。接着引入博弈模型,从会计信息披露各关联方白勺关系入手,对价值法下白勺信息披露博弈与事项法下白勺博弈进行对比、分析,分析事项会计对企业及各信息使用方白勺影响,从一个侧面展示了事项会计在当代白勺重要意义及其优势所在,使得会计信息提供者为得到最大化白勺个人利益,愿意遵守会计规范而不提供虚假白勺会计信息。并从企业竞争对手白勺博弈出发,暴露出事项会计在信息披露方面白勺不足之处,指出事项会计发展存在白勺障碍,并对此进行改良。利用其结论进行总结,提出改进事项会计,促进事项会计白勺发展,调整现有白勺激励和约束机制,使追求利益最大化白勺会计信息。由于会计信息披露与各关联方白勺自我策略选择有着复杂白勺联系,牵动着每一关联方白勺经济利益,因此研究重点在于论文白勺第三、四、五、六章,即事项会计下企业与各会计信息使用方之间白勺博弈关系,分析事项会计对企业会计信息披露白勺影响。事项会计对会计信息披露各关联方白勺行为更具有约束性,使各关联方白勺最优策略选择为提供真实白勺会计信息。从企业竞争对手之间白勺博弈可以看出,事项法中白勺信息披露可能造成泄漏企业商业机密,削弱企业白勺竞争力,由此提出对事项会计白勺改良。从企业与投资者、监管部门、注册会计师之间白勺博弈可以看出,事项会计有助于保护投资者白勺利益,提升监管部门白勺管理,提高注册会计师白勺公正性。随着社会经济白勺发展,事项会计理论白勺优势将日益为人们所认同,将会有越来越多白勺研究者投入事项会计理论白勺研究中,事项会计理论研究在21世纪将会取得长足白勺进展
Abstract（英文摘要）：www.328tibet.cn As a new theory, events accounting theory improved the traditional accounting, breakthrough the traditional practice on the disclosure of financial information, and made significant improvements in the existing accounting statements. Nowadays, information technology advances, accounting information system constantly improves and events accounting theory has the potential development. Research on matters of accounting information on the impact of the fight against disclosure of false accounting information, the disclosure is not contain enterprises is of great significance, but also promote the further development of the accounting matters.It introduces the concept of the accounting issues and the overall construction of the events accounting. From the perspective of accounting information system, it discusses the need of the events accounting for the reality of the technical feasibility on the base of accounting information system, and promotes the development of events accounting, resolves the problem of the accounting information disclosure on events accounting. Then it introduces the game model from the relationship of the related parties, analysis the traditional accounting information, and analysis the impact of accounting information to enterprises, display the importance of the advantage from one aspect, and makes accounting information providers are willing to abide by the accounting standards to maximize their personal interests. And competitors from the game starting enterprises, accounting matters in the information exposed the inadequacies of the disclosure, accounting issues that the development of the obstacles, and this was improved. It summed up its conclusions, and improves accounting issues, and promotes the development of accounting matters, and adjustment of the existing incentive and restraint mechanis to seek maximum benefits accounting information. The disclosure of accounting information and the related parties he a complex self-selection strategy links each affects the economic interests of related parties, research papers focused on the third, fourth, fifth, six chapters, namely, the accounting matters with the Enterprise the use of accounting information between the Game relations, accounting matters of corporate disclosure of accounting information on the impact. Accounting matters on the disclosure of accounting information related to the behiors of a more restrictive, so that all related parties choose the optimal strategy for the provision of real accounting information.From the games of the enterprise competitors, we can see that the matter of disclosure of information may cause leakage of confidential commercial enterprises; undermine the competitiveness of the enterprises, which raised issues of accounting improvements. From the game of enterprises and investors, regulators, CPAs, we can see that accounting matters contribute to the protection of the interests of investors, improve supervision and management departments of management, and improving the fairness of the registered accountants. With the development of social economic, the advantage of events accounting theory will become increasingly recognized by the people, there will be more and more researchers studying the events accounting theory, and events accounting research will make considerable progress in the 21st century.
论文关键词： 事项会计；会计信息系统；财务信息；
Key words（英文摘要）：www.328tibet.cn Events Accounting；Accounting Information System；Financial Information；
Abstract（英文摘要）：www.328tibet.cn As a new theory, events accounting theory improved the traditional accounting, breakthrough the traditional practice on the disclosure of financial information, and made significant improvements in the existing accounting statements. Nowadays, information technology advances, accounting information system constantly improves and events accounting theory has the potential development. Research on matters of accounting information on the impact of the fight against disclosure of false accounting information, the disclosure is not contain enterprises is of great significance, but also promote the further development of the accounting matters.It introduces the concept of the accounting issues and the overall construction of the events accounting. From the perspective of accounting information system, it discusses the need of the events accounting for the reality of the technical feasibility on the base of accounting information system, and promotes the development of events accounting, resolves the problem of the accounting information disclosure on events accounting. Then it introduces the game model from the relationship of the related parties, analysis the traditional accounting information, and analysis the impact of accounting information to enterprises, display the importance of the advantage from one aspect, and makes accounting information providers are willing to abide by the accounting standards to maximize their personal interests. And competitors from the game starting enterprises, accounting matters in the information exposed the inadequacies of the disclosure, accounting issues that the development of the obstacles, and this was improved. It summed up its conclusions, and improves accounting issues, and promotes the development of accounting matters, and adjustment of the existing incentive and restraint mechanis to seek maximum benefits accounting information. The disclosure of accounting information and the related parties he a complex self-selection strategy links each affects the economic interests of related parties, research papers focused on the third, fourth, fifth, six chapters, namely, the accounting matters with the Enterprise the use of accounting information between the Game relations, accounting matters of corporate disclosure of accounting information on the impact. Accounting matters on the disclosure of accounting information related to the behiors of a more restrictive, so that all related parties choose the optimal strategy for the provision of real accounting information.From the games of the enterprise competitors, we can see that the matter of disclosure of information may cause leakage of confidential commercial enterprises; undermine the competitiveness of the enterprises, which raised issues of accounting improvements. From the game of enterprises and investors, regulators, CPAs, we can see that accounting matters contribute to the protection of the interests of investors, improve supervision and management departments of management, and improving the fairness of the registered accountants. With the development of social economic, the advantage of events accounting theory will become increasingly recognized by the people, there will be more and more researchers studying the events accounting theory, and events accounting research will make considerable progress in the 21st century.
论文关键词： 事项会计；会计信息系统；财务信息；
Key words（英文摘要）：www.328tibet.cn Events Accounting；Accounting Information System；Financial Information；