盈余管理行为的博弈分析

Game Analysis on The Behaviors of Earnings Management

本文从合理性盈余管理与投机性盈余管理策略选择的角度出发,依据博弈论原理,对企业管理层、审计机构、中小股东三方主体之间冲突的产生以及均衡形成的过程进行了描述与分析。最后,在对这种均衡结果现实原因分析的基础上,分别对企业管理层、中小股东及规范盈余管理行为的相关部门提出了一些对策及建议。

From the strategy selections between rational earnings management and speculative earnings management and according to the game theory, this paper describes and analyzes the conflicts among business management department, audit office and minority share holders. Finally, by analyzing the realistic resons for the balance results, some suggestions and strategies are put forward.