| 盈余管理及其治理的博弈分析 |
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| 引用本文： | 蔡吉甫.盈余管理及其治理的博弈分析[J].中南财经政法大学学报,2008(1):51-55. |
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| 作者姓名： | 蔡吉甫 |
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| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
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| 基金项目： | 国家社会科学基金资助项目“国有垄断企业财务监督体制中第四类代理成本问题研究”(07BJY026) |
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| 摘 要： | 尽管盈余管理形式上表现为企业会计过程中的一种技术规范,但本质上都是管理者为追求自身利益最大化利用会计准则的弹性与股东展开博弈的过程,盈余管理产生的前提条件是博弈关系。本文运用博弈论和信息经济学的基本原理系统分析了盈余管理的影响因素、效用和动机,就如何加强对盈余管理的控制以消除其带来的负面效应提出了若干治理对策和建议。
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| 关 键 词： | 盈余管理 博弈论 纳什均衡 |
| 文章编号： | 1003-5230（2008）01-0051-05 |
| 收稿时间： | 2007-10-10 |
| 修稿时间： | 2007年10月10 |
Gaming Analysis of the Earnings Management and Countermeasures |
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| CAI Ji-fu.Gaming Analysis of the Earnings Management and Countermeasures[J].Journal of Zhongnan University of Finance and Economics,2008(1):51-55. |
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| Authors: | CAI Ji-fu |
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| Abstract: | Although being a technical code of enterprise accounting process in form,earnings management is essentially a game behavior between managements and shareholders for maximized self-interest,in which managements make use of the elasticity of accounting standards.The premise of earnings management is game relation.Using basic principles of game theory and information economics,this paper systematically analyzes influencing factors,utility and motive of earnings management,and puts forward some suggestions on how to control their negative effects. |
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| Keywords: | Earnings Management Game Theory Nash Equilibriums |
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