利益相关者财务披露监管的分析框架与体制构造

本文分析了利益相关者的会计行为,建立了利益相关者财务披露监管的博弈分析模型,提出了在按会计行为偏好对利益相关者进行分类的基础上实行分工监督的设想,并提出建立由同类利益相关者共同分担监督成本的机制以协调利益相关者集体理性与个体理性之间的矛盾,从而使该设想更具有可行性。

The Analyzing Framework and System Construction of the Stakeholders' Supervising over Financial Disclosure

This article analyzes the stakeholders' accounting behaviors and sets up an analyzing model for the system of stakeholders' supervi- sing over financial disclosure on the basis of game theory.It presents a conception that stakeholders could be sorted on their accounting behavior predilections and performs the supervising separately.It also suggests setting up a system in which the stakeholders of the same kind should afford the supervising cost together in order to coordinate the conflict between individual ration and collective ration.This makes the conception more feasible.