基于模糊博弈的盈余管理策略研究  

On Earnings Management Strategy Based on Fuzzy Game

作　　者：吴宏元[1] 王薪[1] 陈侠[1] 赵明明[1] 

机构地区：[1]沈阳航空航天大学经济与管理学院,辽宁沈阳110136

出　　处：《改革与战略》2014年第5期46-50,共5页Reformation & Strategy

基　　金：辽宁省自然科学基金资助项目(项目编号:20092053)

摘　　要：不确定环境下研究盈余管理问题是一个新的研究课题。文章基于模糊策略问题,首先,根据管理者和股东双方的模糊策略信息,建立双方的模糊收益模型,进而建立基于模糊策略的双方博弈收益模型。然后,根据双方建立的模糊策略收益矩阵,给出基于模糊策略的双方博弈纳什均衡值求解方法,提出信息不对称环境下盈余管理的最优决策策略。最后,通过仿真算例验证该方法的可行性和有效性。Uncertain environment of earnings management is a new research topic. Based on fuzzy strategic issues, this paper gives a method of analysis, First, according to the fuzzy policy information between managers and shareholders, establishing the fuzzy revenue model, establishes the game revenue model based on the fuzzy strategy. Then according to the two sides established the fuzzy strategy payoff matrix, gives the two sides Nash equilibrium solution method based on fuzzy strategy, proposes the optimal decision strategy of earnings management under asymmetric information. Finally, simulation results show the feasibility and effectiveness of the method.

关 键 词：盈余管理 博弈论 模糊策略集 纳什均衡 

分 类 号：F279.23[经济管理—企业管理]