会计信息失真现象的博弈分析

Game Analysis on Accounting Information Distortion

在对现实进行合理假定的基础上建立了会计信息失真现象的有限完美信息动态博弈模型 ,并利用后退归纳法找到了五个满足不同条件的纳什均衡解。通过对均衡条件的分析 ,找出了导致会计信息失真的治理结构原因和法律制度因素 ,并提出了建设性的解决措施。

In the condition that the information is not perfect, on the basis of analyzing the phenomenon this paper makes some apt assumptions, sets up a limited perfect information game tree, then works out five Nash Equilibriums with the help of Backward Induction. A conclusion is made that the phenomenon of information distortion is due to corporate governance and some defaults in the law system. In the end, some helpful advices on how to deal with the problem is put forward.