会计信用建设及监管中的经济学博弈分析

Economics Game Analysis of the Construction and Supervision of the Accounting Credit

为进一步加强上市公司的会计诚信意识,推动上市公司的会计信用建设并供给真实的会计信息,运用完全信息静态博弈模型和混合策略博弈模型,对上市公司会计信用建设中上市公司与证监会的博弈关系进行了经济学分析,提出了促进上市公司加强会计信用建设的激励与规制举措。

To further strengthen the integrity awareness of the listed companies, it is important to give impetus to the listed accountant credit construction and supply the real accounting information. In this paper, the complete information static state gambling model and the mixed strategy gambling model in the credit construction are used. The gambling relations between listed companies and the securities supervisory association have been explored using the economic analysis. Promotions of the drive and the rules are then proposed to strengthen the accountant credit construction of the listed comoanies.