上市公司会计信息质量的博弈分析及建议

The game analysis and suggestions of the quality of accounting information in listed company

首先揭示了会计信息质量的现状,在此基础上从博弈论的角度出发,进行了会计信息参与者之间的博弈分析,并阐述了上市公司经营过程中存在的博弈因素,包括会计信息的不对称、激励与约束机制不对称以及委托代理关系所带来的会计信息失真的博弈问题,最后提出从建立某种均衡、明晰产权及理顺各方的利益关系等方面提高会计信息质量的对策。

It reveals the present situation of the quality of accounting information, and makes a game analysis between the participators of accounting information by using the Game Theory. Then it expounds the game factors in business process, including the game problems of anamorphic accounting information, which results in the dissymmetry of accounting information, the dissymmetry of excitation and restriction mechanism, and the entrust-agency relationship. Finally, it presents the countermeasures to improve the quality of accounting information from these aspects： establishing one equilibrium, clarifying property right and managing the benefit relationship among every participator.