| 我国上市公司会计信息失真的原因及对策探讨——基于经济学角度分析 |
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| 引用本文： | 贺健,李青. 我国上市公司会计信息失真的原因及对策探讨——基于经济学角度分析[J]. 价值工程, 2010, 29(26): 60-60 |
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| 作者姓名： | 贺健 李青 |
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| 作者单位： | 云南财经大学会计学院,昆明,650221 |
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| 摘 要： | 目前我国上市公司会计信息披露中存在较多问题,上市公司散布虚假信息、欺诈投资者的现象屡屡发生。本文试从经济学角度对会计信息的披露进行研究,通过构建博弈模型,分析会计信息失真的原因,并提出解决问题的方法。
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| 关 键 词： | 会计信息 失真 经济学 博弈论 |
Discussion on Causes and Countermeasures of Accounting Information Distortion in Listed Companies of China:Based on the Analysis of Economics Angle |
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| He Jian,Li Qing. Discussion on Causes and Countermeasures of Accounting Information Distortion in Listed Companies of China:Based on the Analysis of Economics Angle[J]. Value Engineering, 2010, 29(26): 60-60 |
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| Authors: | He Jian Li Qing |
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| Affiliation: | ( Yunnan University of Finance and Economics,School of Accounting, Kunming 650221, China) |
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| Abstract: | There are some existing problems in accounting information from present listed company, such as spreading messages that far from truth and defrauding the investors. In this paper, we try to investigate the publishing of accounting information in the perspective of economics. By building a game theory model we revealed the factors that result in the distortion of accounting information, and then proposed some methods to solve the present problems. |
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| Keywords: | accounting information distortion economics game theory |
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