信息不对称、会计信息披露与博奕

会计信息披露是全球关注的焦点之一,由于委托代理关系和信息不对称,企业中存在着逆向选择和道德风险问题,也由于经济后果的存在,因而有必要对会计信息披露进行管制即制定准则,实际上会计准则的制定就是各利益集团相互博弈的结果。本文就试图从信息经济学的角度对会计信息披露进行剖析。

Information Asymmetry, Accounting Information Disclosure and Game

Accounting information disclosure now is still the focus in the worldwide. Because the principle-agency theory and information asymmetry, there exists an adverse selection and moral hazard. Because of economic consequences, it is necessary to regulate accounting information disclosure. The article attempts to analyze accounting disclosure from the point of information economics.