公司运用计提手段调节利润监管博弈分析

Game Analysis of Supervision and Management to Company's Using Provision Methods to Adjust Profit

由于上市公司治理相对不完善,经理人市场尚未真正建立、也由于会计准则对八项计提的具体情况界定的不明晰,在具体操作时,更多地依赖于上市公司及其会计人员的主观判断,使得计提与转回的操作具有较大弹性,给上市公司的利润操纵行为留下了一定的空间。所以,加强公司运用计提手段调节利润监管有其必要。运用博弈分析方法对公司监管部门和上市公司的行为进行博弈分析,求得博弈均衡解,为监管部门的决策提供理论依据。

Provision and reversion are flexible in such a way that the listed companies have been left with some profit margin due to the listed company＇s incomplete management, imperfect market for managers, unclear definition of the eight types of provision, and the subjective judgment made by listed companies and their accountants. So, it is necessary to strengthen the supervision and management to company＇s using provision method to adjust profit. Game analysis is made use of to analyze the acts taken by a com- pany＇s supervision department and by the listed companies, so that theoretical bases are provided for supervision departments＇decision-making.