| 博弈论对会计信息失真治理的启示 |
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| 引用本文： | 张雅静. 博弈论对会计信息失真治理的启示[J]. 华东经济管理, 2004, 18(2): 168-170 |
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| 作者姓名： | 张雅静 |
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| 作者单位： | 云南财贸学院,财务会计学院,云南,昆明,650221 |
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| 摘 要： | 本文通过对博弈论中小偷与守卫模型进行分析得到启示,提出治理会计信息失真的重要举措是加大对审计部门及人员的惩处力度,并对当前我国惩处不力的现状、原因进行阐述,就如何加强对审计部门及人员的惩处力度也提出了一些参考性建议。
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| 关 键 词： | 博弈 信息失真 惩处力度 法律责任 |
| 文章编号： | 1007-5097(2004)02-0168-03 |
| 收稿时间： | 2004-02-27 |
| 修稿时间： | 2004-02-27 |
Game theory and the way to control the distortion of accounting information |
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| ZHANG Ya-jing. Game theory and the way to control the distortion of accounting information[J]. East China Economic Management, 2004, 18(2): 168-170 |
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| Authors: | ZHANG Ya-jing |
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| Affiliation: | Yunnan Institute of Finance and Trade, Accounting Dep., Kunming 650221,China) |
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| Abstract: | Having analyzed a famous game model about thief and guard, the article offers a way to control the distortion of accounting information, which is to strengthen the punishments on auditing. To the light punishments that is ubiquitous in nowadays, the article has some statements about the reasons and some suggestions on how to strengthen them. |
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| Keywords: | game distortion of accounting information punishments legal duty |
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