上市公司会计信息披露的困境及其破解途径——基于不同利益相关者博弈的视角  

The Dilemma of Accounting Information Disclosure in Listed Companies and the Countermeasures——Based on the Game Relation among the Parties of Different Interests

作　　者：田淑萍[1] 吕晓刚 

机构地区：[1]兰州商学院会计学院,兰州730020 [2]<复旦学报>(社会科学版)编辑部,上海200433

出　　处：《上海金融学院学报》2008年第1期60-66,共7页Journal of Shanhai Finance University

摘　　要：本文通过对上市公司会计信息披露中不同利益相关者的博弈分析,认为利益驱动的内在原因和制度安排不完善、不规范的外在诱因,是理想的纳什均衡不会自动出现重要原因。因此,要解决当前我国上市公司会计信息披露中存在的质量问题,不仅需要制定科学、配套的会计规范体系,建立上市公司会计信息质量内部控制机制,还需要完善注册会计师审计制度,加大证券市场会计信息披露的监管力度,培育理性的信息需求群体。Through analyzing the game relation among the parties of different interests in accounting information disclosure, the article believes that interests and incomplete mechanism are the reasons why it can＇t reach Nash Equilibrium. Thus, in order to solve the problem of quality of accounting information disclosure, we must establish complete accounting system, self-supervised mechanism for accounting information disclosure in listed companies and complete audit system by registered accountant. Meanwhile, we should strengthen management in security market and cultivate rational group for information

关 键 词：上市公司 信息披露 破解途径 

分 类 号：F235.99[经济管理—会计学]