博弈论对会计信息失真治理的启示

Game theory and the way to control the distortion of accounting information

本文通过对博弈论中小偷与守卫模型进行分析得到启示,提出治理会计信息失真的重要举措是加大对审计部门及人员的惩处力度,并对当前我国惩处不力的现状、原因进行阐述,就如何加强对审计部门及人员的惩处力度也提出了一些参考性建议。

Having analyzed a famous game model about thief and guard, the article offers a way to control the distortion of accounting information, which is to strengthen the punishments on auditing. To the light punishments that is ubiquitous in nowadays, the article has some statements about the reasons and some suggestions on how to strengthen them.