股市中会计信息披露与监管的博弈研究

我国股市在快速发展之后,现已具有一定规模,但仍处在稚嫩期,存在过度投机的现象。这其中虚假信息的披露増加了股票市场的动荡。论文运用博弈经济学理论的知识,通过建立上市公司会计信息披露质量与政府监管的混合模型,致力于找到使得上市公司提供高质量会计信息披露的有效方法。

Game Research on the Accounting Information Disclosure and Supervision in Stock Market

After the rapid development of China's stock market,it has a certain scale,but is still in its infancy,and there exists excessive speculation.The disclosure of false information has increased the volatility of the stock market.Based on the knowledge of game theory,this paper aims to find an effective way to guarantee that listed companies disclose high-quality accounting information by establishing a hybrid model of the quality of accounting information disclosure and the government supervision.