会计信息失真的博弈分析

会计信息失真是长期困扰会计工作的顽症 ,也是导致国家宏观经济决策和企业内外微观决策失误的祸根。采用博弈论的分析方法对会计信息失真产生的条件、机制以及治理的有效方法进行了深层次的探讨 ,并指出要提高会计数据的质量 ,以确保会计信息的真实性 ,就必须要建立完善的监督体系 ,严格监督 ,并加大执法力度 ,对作假者进行严惩 ,同时又不能使监督和惩罚的成本过高。

Game Theory Analysis on Distortion of Accounting Information

Distor of accountion information has been astubborn disease which accounting authorities and accountion supervision institues have been suffering for years. It is a root of the trouble which results in serious mistakes in macro economic deaision of the state and micro deaision of the enterpriss both inside and outside. Using the method of game theory, the article deeply probed the conditions and mechanism which resulted in the distortion of accounting information and effective curing methods and pointed out that: To improve the quality of the accounting data to ensure the authenticity of accounting infirmation, it is necessary to construct supervisory system and take close supervision, to enforce the law more strictly and punish the persons severely who make false accounting information, meanwhile, keep the cists of supervision and punishments not too hign.