| 我国上市公司监管相关方博弈研究——基于会计准则监管的案例分析 |
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| 引用本文： | 张鸣.我国上市公司监管相关方博弈研究——基于会计准则监管的案例分析[J].上海财经大学学报,2006,8(2):64-71. |
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| 作者姓名： | 张鸣 |
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| 作者单位： | 上海财经大学会计与财务研究院 上海200433 |
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| 摘 要： | 本文采用案例分析方法,对上市公司违反会计准则规定却成功避免暂停上市的事件进行研究,揭示了我国会计准则制定者、监管机构和上市公司间的动态博弈过程。特别通过对同作为上市公司管理机构的市场监管部门和会计准则制定部门之间特殊的博弈与协调分析,研究该过程中暴露出一系列有待改善的制度安排和监管依据,并在此基础上提出进一步提高资本市场监管效率,缩短博弈过程的政策建议。
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| 关 键 词： | 会计准则 市场监管 博弈 案例分析 |
| 文章编号： | 1009-0150（2006）02-0064-08 |
| 收稿时间： | 2005-11-26 |
| 修稿时间： | 2005年11月26 |
Game Research on Accounting Standard Regulation--Case Study about Listed Companies and Regulatory Organizations |
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| ZHANG Ming.Game Research on Accounting Standard Regulation--Case Study about Listed Companies and Regulatory Organizations[J].Journal of Shanghai University of Finance and Economics,2006,8(2):64-71. |
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| Authors: | ZHANG Ming |
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| Abstract: | This paper uses the method of case study to analyze the listed companies that violate accounting standard but successfully avoid being quitted from the stock market,to disclose the dynamic gaming process among market regulation,accounting standard and listed companies.The paper also analyzes the special game process between market regulatory organizations and accounting standard authorities.Through the above analysis,some system arrangements and regulations,and suggestions to improve the efficiency of market regulation and shorten the gaming process are specified finally. |
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| Keywords: | accounting standard market regulation game case study |
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