博弈论分析下的上市公司会计舞弊与监管研究

Research on the Accounting Fraud and Supervision of Listed Companies Under the Game Theory Analysis

在我国加快经济结构调整的大背景下,部分上市公司为了实现自身非法利益,会计舞弊变得日趋严重。论文通过构建上市公司和财务监管部门的博弈模型,对上市公司发生的会计舞弊与部门监管进行探究,以优化现存的会计监管机制,提高上市公司的信息披露质量,规范我国上市公司的市场经济环境。

Under thebackgroundof speedingup the adjustment ofeconomic structure inChina,inorder torealize theirownillegal interests,some listedcompanies'accountingfraud hasbecomemore andmore serious.Through constructingthe gamemodel betweenlisted companyand financial supervision department,this paper explores the accounting fraud and department supervision of listed companies,so as to optimize the existing accounting supervision mechanism,improve the quality of information disclosure of listed companies,standardize the market economy environment of listedcompanies inChina.