| 摘 要： | Starting from the analysis about the interest distribution of the watchdogs and the accounting companies, this paper is designed to identify the reactive function and the optimized action options between the listed companies and the watchdogs, by setting up the mathematical model of accounting supervision and drawing conclusion. To lower the probability of the collaboration between the certified public accountant （CPA） and the administrative authorities, it is imperative to severely punish the collaboration. The relation between the probability of inspection carried out by the watchdogs and the positivity of the accounting companies＇ violation of laws is positive correlation. Based on these achievements, the paper also puts forward the relevant counter-measures and policy suggestions.
|
