上市公司信息披露的博弈分析

本文从不完全信息博弈的角度,对上市公司信息披露的现状及问题进行了分析,揭示了我国信息披露机制存在的问题。发现在市场经济条件下,上市公司、投资者追求利益最大化的博弈行为。根据分析结果提出规范上市公司信息披露的途径,以加深人们对真实披露会计信息重要性的认识。

Brief Analysis of Public Company Information to Disclose with the Game Theory

The article ever complete information gambling angle, to goes on the market the present situation and the question which the company information disclosed carries on the analysis. Through the analysis, promulgates our country information to disclose the mechanism existence the question, at the same time analyzes using the gambling matrix analysis method goes on the market the company ,the investor ,the supervising and managing department three between gambling relations, thus understood under the market economy condition, goes on the market the company ,the investor pursues the benefit maximization the gambling behavior, and according to analyzes goes on the market the company and the investor, goes on the market the company and the supervising and managing department,s gambling result discovers the standard to go on the market the way which the company information disclosed, thus further deepens really discloses the accounting information important understanding.