| 关于CPA职业责任保险的博弈分析 |
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| 引用本文： | 李玲.关于CPA职业责任保险的博弈分析[J].中央财政金融学院学报,2003(4):77-80. |
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| 作者姓名： | 李玲 |
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| 作者单位： | 中央财经大学，北京100081 |
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| 摘 要： | 随着经注册会计师审计的上市公司造假案件的频频曝光，注册会计师行来的信誉危机和执业风险日益加剧。然而，在这种形势下，注册会计师职业责任保险却并未出现如人们所想象的迅猛发展的局面。本将结合博弈论与信息经济学的相关理论，对上述局面作一分析，并针对我国实际情况提出相应的完善建议。
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| 关 键 词： | CPA 职业责任保险 博弈分析 注册会计师 |
| 文章编号： | 1000-1549(2003)04-0077-04 |
Analysis Based on Game Theory about Perfecting the CPA's Professional Liability Insurance |
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| LI Ling.Analysis Based on Game Theory about Perfecting the CPA''''s Professional Liability Insurance[J].Journal of Central University of Finance & Economics,2003(4):77-80. |
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| Authors: | LI Ling |
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| Abstract: | With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more. However, the CPA's professional liability insurance is not as popular as imagination in this situations. This article will make an analysis a-bout the above based on the game theory, and give the corresponding suggestions. |
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| Keywords: | CPA's professional liability insurance Analysis based on game theory |
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