会计信息失真——基于博弈论观点的分析

Accounting Information distortion:Analysis Based on Game Theory

利用博弈论的知识,通过对会计准则制定过程及会计信息的有关参与人之间的博弈分析,对会计信息失真的原因进行了分析探讨,并在此基础上提出了相关的对策建议。

In this article the cause of accounting information distortion is analyzed and discussed through the process of formulating accounting standards and participants involved in accounting information in term of game theory.Based on that,some countermeasures and proposals concerned are put forward.