| 会计信息失真与内部人控制:一个博弈分析框架 |
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| 引用本文： | 张梁彬.会计信息失真与内部人控制:一个博弈分析框架[J].财会通讯,2004(2). |
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| 作者姓名： | 张梁彬 |
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| 作者单位： | 中南财经政法大学会计学院 湖北 |
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| 摘 要： | 会计信息失真一直是困扰会计学界的重大问题。本文认为会计信息失真与现代公司治理结构的主要缺陷——内部人控制直接相关。在给定理论前提的框架下,本文从股东与内部人博弈的角度分析了这种相关性,并在此基础上给出了简要的治理思路。
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| 关 键 词： | 会计信息失真 内部人控制 博弈 |
Accounting Information Distortion and Insider Control: An Analytical Framework of Game Theory |
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| Zhangliangbin.Accounting Information Distortion and Insider Control: An Analytical Framework of Game Theory[J].Communication of Finance and Accounting,2004(2). |
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| Authors: | Zhangliangbin |
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| Institution: | Zhongnan University of Finance and Law |
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| Abstract: | Accounting information distortion is always a serious problem to accounting research. In this paper, the author thinks that accounting information distortion is directly relative to main limitation of the structure of modern corporate governance . Further more, under given theoretical framework, the author analyses this relativity at the angels of the stockholder and insider controller referring to game theory, then proposes the brief administer direction. |
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| Keywords: | accounting information distortion insider control game theory |
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