我国上市公司会计信息失真的博弈分析

The Analysis of False Accounting Information of Our Listed Companies in Game Theory

由于上市公司是公众公司,其会计信息的质量影响着社会资源的配置和市场效力。本文拟研究我国上市公司会计信息质量的相关问题,并试图将博弈论引入到会计研究领域,以博弈论的相关知识分析我国上市公司会计信息不符合质量要求、甚至“虚假”的根源,并提出相关的政策建议。

Because listed companies are publicly held companies, the quality of their accounting information affects the social resources＇ arrangement and the market efficiency. With the Game Theory, this paper analyzes the problems existing in the accounting information of listed companies and the reasons of false accounting information, and provides the relating suggestions. Its purpose is to raise the quality of accounting information, to eliminate the asymmetric information, and to make the market more efficient.