| 会计信息失真的博弈分析——从内部监管会计委派制角度的博弈分析 |
| |
| 引用本文： | 梁杰,刘爽,常梅.会计信息失真的博弈分析——从内部监管会计委派制角度的博弈分析[J].价值工程,2005,24(10):111-114. |
| |
| 作者姓名： | 梁杰 刘爽 常梅 |
| |
| 作者单位： | 1. 沈阳工业大学管理学院,沈阳,110023
2. 沈阳市铁西区卫生局,沈阳,110021 |
| |
| 摘 要： | 本文运用博弈论分析方法,针对目前会计信息失真这一严重现象,从内部监管会计委派制角度进行博弈分析。笔者首先从理想化会计委派制的博弈分析开始(即两方博弈),再从经营者与会计人员的博弈分析过渡到现实会计委派制的博弈(即三方博弈),最后得出,它的职能的发挥要和其他会计监管职能相结合才能达到最佳状态。
|
| 关 键 词： | 会计委派制 博弈 监督 |
| 文章编号： | 1006-4311（2005）10-0111-04 |
The Game Analysis of the Accounting Information Distorted--From the Inside Supervising the System of the Accountant Appointed |
| |
| Liang Jie,Liu Shuang,Chang Mei.The Game Analysis of the Accounting Information Distorted--From the Inside Supervising the System of the Accountant Appointed[J].Value Engineering,2005,24(10):111-114. |
| |
| Authors: | Liang Jie Liu Shuang Chang Mei |
| |
| Institution: | 1.College of Management of Shenyang University of Technology, Shenyang 110023, China; 2.Shenyang Tiexi Borough Health Bureau,Shenyang 110021, China |
| |
| Abstract: | The paper applies the analytical method of the game theory, analyses the serious phenomenon of the accounting information distorted at present from the inside supervising the system of the accountant appointed. At first the author analyses it from the idealized system of the accountant appointed with game (namely two sides play game). Then, analyses it with the transition from the game of the operator and accounting personnel to the game of the realistic system of the accountant appointment (namely three sides play game). Finally, it is obtained that it does not possess complete ability to supervise and is not total ability to supervise, the full play of its function should combine with other accounting supervising functions and reach the best state. |
| |
| Keywords: | the system of the accountant appointed game supervising |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
