博弈视角下会计盈余质量的改善

信息使用者非常关注企业盈余及其质量,会计盈余质量是企业管理者与利益相关者博弈的结果,完善企业内部控制制度、建立完善的交易体制和关注上市公司相关会计事项可以改善盈余质量。

To information user, they are very concerned about the quality of enterprise earnings. The paper was presented with source from the quality of enterprise earnings, tools, course and result of the game in view of the game between the benefit rele- vant and managers. Improve countermeasures for the quality of enterprise earnings will be given as follows ： improvement of in- ternal control system, establishment of perfect transaction system and concern of the relevant accounting affairs （ changes of the accounting policy and estimate, the range changes of consohdated statements）.