会计造假现象的经济学分析

Economic Analysis of Accounting Falsification

目前我国会计造假现象非常普遍 ,给我国社会主义市场经济发展造成很大危害 ,会计治假已成为政府、会计界和财会工作者共同关心的问题。本文运用经济博弈理论对会计造假动因及目前治假状况进行分析 ,并对提高治假效力提出建议。

Accounting falsification is becoming widespread and getting rampant in today's China and even in the world. It has caused adverse effect on the normal economic development and resulted in great concern to government and sectors of accounting and finance. In this paper, the impetus of accounting falsification and the current state of rectification of this harmful phenomenon are analyzed based on economic game theory, meanwhile suggestions to improve the effectiveness of wiping out accounting falsification are proposed.