会计信息供求的博弈分析

Analysis on the Demand and Supply of Accounting Information

在现实经济生活中 ,由于会计信息不对称 ,以及会计信息供求双方对信息揭示的要求不同和利益差别是造成博弈产生的直接动因。会计信息供求规则 (会计法、会计准则 ) ;裁判 (注册会计师 )。会计信息供求博弈要实现精炼纳什均衡 ,必须做到供求双方信息公开 ;企业会计准则和制度制订要公平 ;

In realistic economic life,the accounting difference is caused by asymmetric accounting information and different requirements and interests of information disclosure between demand and supply sides.The accounting information rule of supply and demand(the accounting law,accounting standards);referee(the certified accountancy).The information of demand and supply sides should be publized,accounting standards and system be fair,work of certified accountancy be square in order to realize the variety of supply and demand of accounting information.