基于博弈论的会计信息失真研究

Research on accounting information distortion based on game theory

使用博弈论探讨会计信息不对称.通过在给定博弈选择策略的条件下,分析企业经营者、企业会计人员、国有股东代表、法人股东以及政府部门之间的博弈过程.得出每个博弈主体所接受的策略达到纳什均衡时,才能使会计信息真正做到真实与公平.

Accounting information distortion is researched by using game theory. The game process between stateowned stockholder,corporation stockholder, accountatnt, government and manager are analyzed under the eondition of game tactic. The results show that the acceptant tactic of each player must achieve the Nash equilibrium only as the accounting information becomes true and fair.