上市公司盈余管理行为的博弈分析

本文从分析盈余管理的概念出发,指出上市公司盈余管理的实质是企业管理当局追求利益最大化的一种博弈行为。基于这样的认识,结合博弈论的相关原理,笔者从会计信息不对称、会计政策的制订和选择两方面分析了盈余管理行为产生的原因,并进一步分析了上市公司进行盈余管理的动机,最后提出了相应的建议和对策。

Gambling analysis of surplus management of listed company

Having analyzed the concept of the surplus management,this article points out that the essence of the listed company carrying on the surplus management is one kind of gambling behavior that the business management authority pursues the maximization of benefit.Based on such understanding,combining the relevant principles of the gambling theory,the author analyzes the reason that surplus management behavior produces from two aspects information asymmetry and the policymaking and policy choosing,and then further to analyze the motives that the company carries on the surplus management, finally the author puts forward the corresponding proposals and suggestions.