从博弈论角度看会计制度和会计监督

A Discussion of the Accounting System and Accounting Supervision in View of Game Theory

从博弈论的角度 ,设计出会计内部及外部监督的模型并进行分析 ,解释会计违法现象的理论根源 。

A model for the internal and external supervision of accounting has been established and analyzed in this article in view of game theory. Theoretical explanations for unlawful practices of accountants have been offered. Problems with the design of the accounting system have been put forward and addressed.