注册会计师行业诚信问题的进化博弈分析

注册会计师行业的诚信问题关系到整个社会经济的协调健康发展,特别是在我国资本市场尚待进一步完善的今天,注册会计师行业的诚信建设是保护投资者权益的重要方面。本文针对目前我国注册会计师行业面临的“诚信危机”,运用进化博弈论中的复制动态和进化稳定策略思想进行分析,试图发现引发注册会计师行业诚信问题的根源,进而证明建立基于产权保护的“第二方监督”机制的有效性,旨在推进我国相关制度的改革和发展。

Evolutionary Game Analysis on the Faith Problem of the CPA professions

The faith problem of the CPA professions relates to the coordinated development of the entire economy. As our capital market still need further consummates, the improvement of faith in CPA professions is an important aspect in protecting the investors' rights and interests. In face of "the faith crisis" in the CPA professions, this article use the replicator dynamics and Evolutionary Stable Strategy(ESS) theory to analysis in order to prove the validity of "the second side supervise" which is based on the protection of property rights and promote the reform and development of the related institutions.