摘要
通过建立两个经理人是否做假帐的囚徒困境博弈,对会计标准正式执行机制进行了探讨,分 析了最优正式机制及其执行环境的问题,最后描述了我国会计标准正式执行机制的现状并提出对策。
Through establishing a basic model involving two managers, the paper studies the formal enforcement mechanism of accounting standards, analyzes the optimum situation of the formal enforcement mechanism and the relevant enforcement environment, describes the current situation of the formal enforcement mechanism in China, and finally puts forward some suggestions.
出处
《集美大学学报（哲学社会科学版）》
2005年第1期51-55,共5页
Journal of Jimei University：Philosophy and Social Sciences
关键词
会计标准
正式执行机制
执行环境
博弈
accounting standards
formal enforcement mechanism
enforcement environment
game theory
