| 上市公司会计舞弊的不完全信息博弈分析 |
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| 引用本文： | 茅羽. 上市公司会计舞弊的不完全信息博弈分析[J]. 科技和产业, 2004, 4(7): 1-5 |
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| 作者姓名： | 茅羽 |
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| 作者单位： | 复旦大学管理学院会计系,上海,200433 |
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| 摘 要： | 本文运用博弈论分析方法,对上市公司会计舞弊问题进行了不完全信息静态博弈分析。通过分析,从理论上揭示了上市公司和注册会计师(会计师事务所)的行为动机以及博弈均衡结果,并对结果进行了分析。阐述了我国上市公司会计舞弊的现状和原因。借助博弈分析的结论,提出了减少我国上市公司会计舞弊的几点建议。
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| 关 键 词： | 博弈 舞弊 上市公司 注册会计师 |
| 文章编号： | 1671-1807(2004)04-0001-05 |
Game analysis of listed companies'''' financial fraud under imperfect information |
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| MAO Yu. Game analysis of listed companies'''' financial fraud under imperfect information[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2004, 4(7): 1-5 |
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| Authors: | MAO Yu |
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| Affiliation: | Accounting Department Management School Fudan University |
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| Abstract: | This article analyzes the financial fraud of listed companies under static games of imperfect information theory. It finds the motive of listed companies and CPAs and the results of the game, then analyzes the results. This article also argues the present situation of listed companies financial fraud and finds the reasons. Finally it put forward some suggestions in order to reduce the financial fraud of Chinese listed companies. |
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| Keywords: | game financial fraud listed company CPA |
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