运用博弈论分析会计信息失真原因

An Analysis on the Causes of Dishonest Accounting Information Based on Game Theory

从博弈论角度看 ,会计准则的制定是一个博弈过程。会计准则 (会计制度 )要成为社会各界普遍自觉接受的市场规则 ,必须经过数次博弈 ,在此过程中 ,会计信息失真也不可避免。

From the perspective of Game Theory, the making of accounting principles is a process of game. Repeated games would be inevitable if accounting principles should be generally accepted as market rules. During the process, misinformation in accounting practice would be unavoidable.