新《会计法》的博弈分析

An Analysis of Game of New Accounting Law

会计博弈是一个不完全信息动态博弈。新修订的《会计法》的实质是保证不完全信息动态会计博弈实现精炼贝叶斯纳什均衡的博弈规则。修订后的新《会计法》,体现了经济学原理的基本要求,在立法宗旨和修订的内容上更加适应我国社会主义市场经济的客观要求,必将对规范经济秩序、促进经济发展起到积极的作用。

Accounting game is a game of incomplete information. The essence of incomplete information ensures Bayesian Nash's equilibrium regulations. The newly revised Accounting Law reflects the fundamental requirements of econmic principles,and it meets the objective needs of socialist market economy in terms of its legislation purpose and the revised content,thus it will play an active role in standardizing the economic order and accelerating the economic development.