会计准则制定导向的博弈论分析

本文运用博弈论的分析方法,对在不同的会计准则制定导向和会计监管下,企业管理当局和企业投资者之间的效用进行了分析。分析的结果表明:在规则导向会计准则和严格会计监管之下的纳什均衡点是社会效用最高的一种情况。最后,本文结合我国的现实情况分析了我国在制定会计准则的过程中要注意的问题。

The Constituted Base Analysis of Accounting Standards:Viewed from the Game Theory

According to the game theory, we analyze the value that investors and governors of business can benefit from different accounting standards and accounting supervision. From the results, we can get that the Nash equilibrium under the rules-based accounting standards and the strict accounting supervision is the point of maximum society value. According to the practice of our country, we analyze the issues that we should pay attention to when we constitute the accounting standards.