上市公司与审计机构信息披露的博弈模型与实证分析

A Game Theory Analysis between Public Company and Audit Office in Securities Market

本文依据博弈论原理,对上市公司和审计机构信息披露过程进行博弈分析,通过建立博弈模型,深入剖析上市公司信息披露的这两个主体在一定环境条件的约束下,从各自允许选择的行为策略中进行选择并加以实施的过程。本文还以琼民源为例进行实证分析,并对加大造假成本,加强监管提出治理对策。

Based on the Game Theory analysis,the paper indicates that in securities market,the public compnay and audit office-the middle organizations,will choice actions that more benefit to himself under the certain circumstances.Because of the income of raising unreal prove is more than the cost of raising unreal accounting information,between the public company and audit office will have action of Game Theory.After the analysis,some conclusions have put forward.