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本文运用博弈论分析方法 ,从不完全信息静态监督博弈的角度 ,对上市公司会计监管问题进行了分析。通过分析 ,从理论上揭示了上市公司、中介部门、监管部门的行为动机及博弈均衡结果 ,说明在给定的制度安排下 ,各个行为主体的选择行为及其相互作用机理 ,指出了监管的制度安排具有及其重要意义。并借助于博弈分析的结论 ,给出了对我国上市公司会计监管的几点启示和建议。
In this paper, using the game theory analysis method, from the perspective of imperfect information static supervision game, this paper analyzes the accounting supervision of listed companies. Through the analysis, this paper theoretically reveals the motivation of the listed companies, intermediaries and regulators and the game equilibrium results. It shows that under the given institutional arrangements, the choice behavior of various actors and their interaction mechanism, and pointed out that the regulatory system Arrangement has and its significance. And with the help of the conclusion of game analysis, this paper gives some enlightenments and suggestions on the accounting supervision of listed companies in our country.