会计信息失真与内部人控制:一个博弈分析框架

Accounting Information Distortion and Insider Control: An Analytical Framework of Game Theory

会计信息失真一直是困扰会计学界的重大问题。本文认为会计信息失真与现代公司治理结构的主要缺陷——内部人控制直接相关。在给定理论前提的框架下,本文从股东与内部人博弈的角度分析了这种相关性,并在此基础上给出了简要的治理思路。

Accounting information distortion is always a serious problem to accounting research. In this paper, the author thinks that accounting information distortion is directly relative to main limitation of the structure of modern corporate governance . Further more, under given theoretical framework, the author analyses this relativity at the angels of the stockholder and insider controller referring to game theory, then proposes the brief administer direction.