| 中国上市公司虚假会计信息披露的博弈分析及治理研究 |
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| 引用本文： | 高小珣.中国上市公司虚假会计信息披露的博弈分析及治理研究[J].山东财政学院学报,2008(2):49-53. |
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| 作者姓名： | 高小珣 |
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| 作者单位： | 中国社会科学院,北京,100102 |
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| 摘 要： | 会计信息的质量对于投资者和其他利益相关者来说具有举足轻重的作用，是其进行决策的重要依据。我国上市公司的会计舞弊现象较为严重，虚假会计信息的存在严重误导了会计信息使用者的决策行为，并且阻碍我国证券市场的稳定和发展。运用博弈分析的方法，对与信息披露有密切联系的三方进行分析，找出与虚假会计信息陈述相关的因素并提出相应的治理对策。
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| 关 键 词： | 会计舞弊 博弈分析 虚假会计信息 |
| 文章编号： | 1008-2670(2008)02-0049-05 |
| 修稿时间： | 2008年2月11日 |
Game Analysis and Governance of False Accounting Information Disclosureof China's Listed Companies |
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| Gao Xiaoxun.Game Analysis and Governance of False Accounting Information Disclosureof China's Listed Companies[J].Journal of Shandong Finance Institute,2008(2):49-53. |
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| Authors: | Gao Xiaoxun |
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| Institution: | Gao Xiaoxun(Chinese Academy of Social Sciences,Beijing 100102,China) |
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| Abstract: | The quality of accounting information is very important for investors and other stakeholders to make decisions.In our country,accounting information of listed companies is distorted seriously,which may affect users' decisions and impede the steadiness and progress of security market.However,it is instant to govern the false accounting information of listed companies.We try to find the factors in false accounting information disclosure resorting to a game analysis of three parts closed to the information dis... |
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| Keywords: | accountant fraudulence game analysis fraud accounting data |
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