从博弈论看会计信息披露——兼谈上市公司会计信息披露现状及思考

Exploring Accounting Information Disclosures from Game Theory——Study on Accounting Information Disclosures of Listed Companies

会计信息的披露失真是我国经济活动中存在的现实问题。本文首先说明会计信息披露的现状 ,分析披露失真的原因 ;然后运用博弈论理论说明会计信息披露博弈的产生及结果 ;最后提出改善上市公司会计信息披露的若干措施。

Accounting information disclosure frauds of listed companies are a common phenomenon in the econimic activities of our country.After a description of the present status of accounting information disclosure and an analysis of the causes of the frauds,the thesis tackles the problem from the perspective of game theory and offers some suggestions to improve the present situation.