企业会计信息披露失真问题的多方博弈

Multi-Party Gaming in Distortion Problems of Enterprise Accounting Information Disclosure

从博弈论的角度分析企业会计信息披露失真问题,有助于分析企业会计信息披露决策的出发点,为相关监管政策的制订提供参考。本文探讨在多方博弈条件下利益相关者对会计信息披露的影响,以及各博弈方相应的决策过程。据此,从经营者、监督机构、法律完善情况、社会公众等角度提出解决会计信息披露失真问题的建议。

The analysis of distortion problems in enterprise of game theory will help the will offer reference for the accounting information disclosure from the perspective analysis of the reasons for decision making of making in enterprise information disclosure, and related supervising policies. The article probes into the influence of interest- related parties upon the accounting information disclosure under the condition of multi-party gaming, and the process of decision making of all the related parties. In accordance with this, the article puts forward suggestions to solve such distortion problems from the perspectives of operator, supervising organs, legal perfection and the social public.