美国会计信息管制博弈分析  

Game Analysis of Oversighting Accounting Information in American

作　　者：祝焰[1] 顾伟敏[1] 武琳[1] 

机构地区：[1]华中科技大学管理学院,武汉430074

出　　处：《中南民族大学学报（自然科学版）》2004年第3期99-101,共3页Journal of South-Central University for Nationalities：Natural Science Edition

基　　金：财政部财政监督检查局课题资助项目 (会计信息质量监督检查研究 )

摘　　要：运用博弈分析方法 ,分析了美国会计信息管制体系 ,提出了提高管制效率缩减管制成本、加大惩罚力度提高造假成本。This article analyzes the oversighting system of American accounting information by the means of game analysis. It proposes some important measures that are also efficient for the problem of fabricating accounting information. These measures include: enhancing the efficiency of oversighting in order to cut down the cost of oversighting, strengthening punishment in order to increase the cost of making false, supervising the profession of certified public accountants strictly.

关 键 词：会计信息 管制 博弈分析 

分 类 号：F234.4[经济管理—会计学]