上市公司会计信息披露及其监管博弈

Accounting Information Disclosure and Supervision Game Theory in Listed Company

本文运用博弈论原理系统分析了会计信息披露过程中导致会计信息失真的动因,并分别从内部监督和外部监管两个方面分析了所有者与经营者之间、经营者与会计人员之间以及上市公司与证监会之间的博弈关系,最后提出了上市公司信息失真的防治措施。

This text analyzed the motive of distort accounting information in the process of accounting information disclosure with game theory,and analyzed the game relation between proprietor and operator,operator and accounting officer,listed company and securities regulatory commission from two aspects of interior supervise and exterior supervision,puts forward the prevention and cure measure of distort accounting information of listed company.