从会计监管与会计信息供给的博弈到协调  

The Accounting Regulation and Accounting Information Supply:From Game to Coordination

作　　者：吴以凯[1] 王文莲[1] 

机构地区：[1]天津商业大学商学院,天津300134

出　　处：《审计与经济研究》2007年第6期55-59,共5页Journal of Audit & Economics

摘　　要：作为会计信息供给者的管理层与作为会计信息需求者之一的监管者之间存在着博弈。博弈关系的存在导致的会计信息质量问题说明会计监管具有必要。然而,现行会计信息生产模式中存在的问题导致会计信息供给质量出现问题。会计信息生产社会化模型是提高会计信息质量的有效途径。在会计信息生产社会化模型下,会计监管与会计信息供给达到协调统一。There exists games between the management, entities of accounting information supply and the entities of accounting regulation, which is one of the demander of accounting information. The game relationship, which leads to the quality problem of accounting information, needs to regulate. The problems lie in the present model of accounting information production leading to the quality of accounting information. The model of socialized accounting information production is an effective way to improve accounting information quality. In this model, accounting regulation and accounting information supply coordinate with each other.

关 键 词：会计信息供求 会计监管 会计信息生产模式 会计信息生产社会化 

分 类 号：F232[经济管理—会计学]