| 财务报告用户冲突的博弈分析 |
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| 引用本文： | 黄欣然.财务报告用户冲突的博弈分析[J].华东经济管理,2005,19(12):154-156. |
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| 作者姓名： | 黄欣然 |
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| 作者单位： | 中国矿业大学,管理学院,江苏,徐州,221009 |
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| 摘 要： | 本文依据博弈论理论,研究了财务报告用户的多重关系。分析了投资者和经理人员的非合作博弈;股东与经理人员的雇佣合同和债券持有者与经理之间的借款合同的合作博弈。并阐述了财务报告用户间的博弈关系对会计的意义。
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| 关 键 词： | 非合作博弈 合作博弈 财务报告用户 |
| 文章编号： | 1007-5097（2005）12-0154-03 |
| 收稿时间： | 9/6/2005 12:00:00 AM |
| 修稿时间： | 2005年9月6日 |
Game Analysis of the Conflict among the User of the Financial Report |
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| HUANG Xin-ran.Game Analysis of the Conflict among the User of the Financial Report[J].East China Economic Management,2005,19(12):154-156. |
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| Authors: | HUANG Xin-ran |
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| Institution: | School of Management,China University of Mining and Technology,Xuzhou 221009,China) |
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| Abstract: | Based on the game theory,this article studied the relationship among the user of the financial report.It include the non-cooperate game between the investor and the manager;the cooperate game of the contract of employment signed between the investor and the manager;and the cooperate game of the contract of loan formed between the bondholder and the manager.The article has also expound the great significance these relationship has had to the accounting research. |
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| Keywords: | non-cooperate game cooperate game the user of financial report |
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