摘要
会计信息的质量对于投资者和其他利益相关者来说具有举足轻重的作用,是其进行决策的重要依据。我国上市公司的会计舞弊现象较为严重,虚假会计信息的存在严重误导了会计信息使用者的决策行为,并且阻碍我国证券市场的稳定和发展。运用博弈分析的方法,对与信息披露有密切联系的三方进行分析,找出与虚假会计信息陈述相关的因素并提出相应的治理对策。
The quality of accounting information is very important for investors and other stakeholders to make decisions. In our country, accounting information of listed companies is distorted seriously, which may affect users' decisions and impede the steadiness and progress of security market. However, it is instant to govern the false accounting information of listed companies. We try to find the factors in false accounting information disclosure resorting to a game analysis of three parts closed to the information disclosure, and propose the corresponding measures.
出处
《山东财政学院学报》
2008年第2期49-53,共5页
Journal of Shandong Finance Institute
关键词
会计舞弊
博弈分析
虚假会计信息
accountant fraudulence
game analysis
fraud accounting data