博弈论与会计

Game theory and Accounting

在会计领域进行博弈分析是可能的,会计作为企业的职能部门,具有经济决策功能,经济决策涉及到利益冲突的相关方,因而在会计领域进行博弈分析的内容也是十分丰富的。纳入了博弈论分析方法的会计具有决策会计的特征,但它又不同于传统意义上的决策会计。

The thesis introduces simply game theory,then analyses that the accounting organization has the traits of economic man with limited rationality.It is possible to analyse the accounting with game theory.As a major functional department of enterprise,the accounting organization bears the function of economic decision which must involve the relative bodies with different interests,so the contents of analysing the accounting with game theory is very rich and colorful.The auounting related to game theory possesses the characteristics of decision-making accounting,but its different from the old one.