会计信息披露的博弈论分析

Game theory analysis of accounting information disclosure

会计信息的披露方和使用方之间存在着目标函数的不一致,由此导致博弈各方之间不同的行为选择策略,那么在将会计信息视作一种公共商品时,需通过高标准、统一的会计准则的制定以及对会计信息披露的内容、形式和质量保障机制的规范来实现会计信息披露的纳什均衡。

Existing inconsistency of objective function between accounting information disclosures and users, there are different action selective strategy among different game players. So when accounting information is considered as a public commodity, the Nash equilibrium of accounting information disclosure can be realized by constituting high standard, unified accounting standard and criterion aimed at the content, form and quality insurance system.