合谋舞弊博弈视角下的跟踪审计应用研究

An Applied Research on Tracking Auditing from the Perspective of Conspiracy and Gaming

政府主导、民资参与的经济适用房建设,是促进社会和谐的重要举措。而经济适用房的参建各方基于私利心理开展工程项目建设活动,合谋舞弊属于大概率事件。博弈模型会对权益各方起到制约和平衡的作用,可以对不同模式下经济适用房工程活动中的合谋舞弊问题进行综合分析,实证了跟踪审计有效抑制合谋舞弊事件的作用。

The government-dominated and private-funded affordable housing has a positive effect on promoting social harmony. However,all participants of affordable housing construction are driven by self-interests,making conspiracy a high probability event. This paper proposes a game model,which could constrain and balance the equity of all parties,and could be used in the analysis of conspiracy problems in the construction of affordable housing. The effectiveness of the game model proves the function of tracking audit in suppressing the conspiracy event.