我国会计师事务所实行定期轮换制的博弈分析

Game Theory Analysis of Periodical Interchange among CPA Firms in China

本文先是对反对实行事务所定期轮换的观点进行了有力驳斥,然后运用博弈理论,为事务所定期轮换制对解决“共谋”作假的有效性作出科学解释,进而指出我国实行事务所定期轮换制的迫切性。

We give reasons why periodical interchange system should be implemented in CPA firms.Based on game theory,we explain the effectiveness of solving collusion using periodical interchange in CPA firms.It's pointed out that it's very urgent to implement the periodical interchange system.