| 市场监管、会计准则和上市公司的博弈与协调——基于深华源案例的剖析 |
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| 引用本文： | 张鸣.市场监管、会计准则和上市公司的博弈与协调——基于深华源案例的剖析[J].上海立信会计学院学报,2006,20(1):10-17. |
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| 作者姓名： | 张鸣 |
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| 作者单位： | 上海财经大学会计与财务研究院,上海,200433 |
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| 摘 要： | 文章关注2001年深华源违反会计准则规定却成功避免暂停上市监管的事件,采用案例分析方法,深入揭示了在我国资本市场监管中,由独特的监管机构设置、监管权力分配及现有监管水平所形成的资本市场监管者、会计准则制定者和上市公司间的动态博弈和协调过程。通过分析该过程中暴露出的一系列有待改善的制度安排和监管依据,提出了进一步提高资本市场监管效率、缩短博弈过程的政策建议。
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| 关 键 词： | 市场监管 会计准则 博弈 案例分析 |
| 文章编号： | 1009-6701（2006）01-0010-08 |
| 收稿时间： | 2005-11-19 |
| 修稿时间： | 2005年11月19 |
Game and Harmony among Market Regulation,Accounting Standard and Listed Companies--Analysis based on Huayuan Stock |
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| ZHANG Ming.Game and Harmony among Market Regulation,Accounting Standard and Listed Companies--Analysis based on Huayuan Stock[J].Journal of Shanghai Lixin University of Commerce,2006,20(1):10-17. |
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| Authors: | ZHANG Ming |
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| Abstract: | This paper focuses on the affair that Huayuan Stock went against accounting standards in 2001,but successfully avoided being quitted from the stock market.This paper uses the method of case analysis to disclose the dynamic gaming and harmonizing process among market regulation,accounting standard and listed company,shaped by special regulation organization setting,regulation authority distribution and the current regulation level in China's security market.Through the above analysis,some system arrangement that needs to be improved and regulation according is found,and suggestions about the improving the efficiency of market regulation and shortening the gaming process are advised finally. |
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| Keywords: | market regulation accounting standard game case analysis |
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