| 强化国有资本会计监管的思考 |
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| 引用本文： | 石志超.强化国有资本会计监管的思考[J].经济与管理,2010,24(2):78-82. |
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| 作者姓名： | 石志超 |
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| 作者单位： | 河北省国有资产控股运营有限公司,资金管理中心,河北,石家庄,050031 |
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| 摘 要： | 以博弈论建立对国有资本会计监管的博弈模型，可以合理阐释国有资本会计监管中各方面的相互作用机理，运用该建模进行分析表明，强化国有资本会计监管应从四个方面着手：加大处罚力度，提高监管频次，完善监管制度；实行有效奖惩。
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| 关 键 词： | 国有资本 会计监管 博弈论 |
Considerations on Strengthening the Accounting Supervision of State-owned Capital |
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| Shi Zhichao.Considerations on Strengthening the Accounting Supervision of State-owned Capital[J].Economy and Management,2010,24(2):78-82. |
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| Authors: | Shi Zhichao |
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| Institution: | Capital Management Center;Hebei State-owned Capital Stocked Limited Company;Shijiazhuang 050031;China |
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| Abstract: | By appling the method of Game Theory to analyze the accounting supervision of state-owned capital,we can illustrate the mechanism of interaction among different parties in the process of accounting supervision of state-owned cpaital,and also conclude that to strengthen the accounting supervision of state-owned capital we should enlarge the punishment power,increase the supervision frequency,perfect the supervision system and implement the effective rewards and punishments. |
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| Keywords: | state-owned capital accounting suppervision gaming |
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