上市公司会计信息质量监管博弈论模型经济分析  

Economic Analysis of Game Theory Model on Listed Company Accounting Information Quality and Supervision

作　　者：丁启军[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233041

出　　处：《科技创业月刊》2007年第7期51-52,共2页Journal of Entrepreneurship in Science & Technology

摘　　要：以博弈论作为分析工具,以会计信息主体的串谋和寻租为主线,对上市公司与会计师事务所之间的博弈论模型进行经济分析,从而为会计信息质量监管提供相应的策略措施。This article uses game theory as the analytical tool,and takes accounting information main bodies＇Collusion and Rentseeking as the main line.It carries on the economic analysis between listed company and the accounting firm based on the game theory model, thus provides the corresponding strategic measures for accounting information quality and supervision.

关 键 词：会计信息质量 监管 博弈论 上市公司 

分 类 号：F230[经济管理—会计学]