生态资源会计核算信息披露的演化博弈分析  

Evolutionary Game Analysis of Accounting Information Disclosure of Ecological Resources

作　　者：何利[1,2] 

机构地区：[1]河南工程学院,郑州451191 [2]中国科学院地理科学与资源研究所,北京100101

出　　处：《中原工学院学报》2016年第2期32-35,共4页Journal of Zhongyuan University of Technology

基　　金：国家自然科学基金项目(71173248);河南省高等学校哲学社会科学优秀学者资助项目(2013-YXXZ-24);河南省教育厅三重专项项目(2014-DC-234)

摘　　要：生态资源对于经济社会发展具有重要意义,当前的生态环境恶化导致生态资源退化,开展生态资源核算和信息披露是加强生态资源管理的重要环节。在生态资源管理过程中,利益相关者对生态资源核算信息的需求常常影响其决策行为,用演化博弈模型研究生态资源核算信息管理的过程中,受生态资源价值评估困难、生态资源配置(包括区域间和代际间)、政府政策置信度和参与主体信息量等因素影响,决定参与主体的完全理性与完全信息的条件是很难得到满足的,参与主体的生态资源行为决策介于理性和非理性之间,参与主体通过不断学习、模仿来寻找个体最优决策。研究表明:生态资源核算信息披露影响利益相关者演化博弈的均衡;改变生态资源管理信息缺失现象,完善生态资源核算信息披露有助于提高生态资源管理绩效;生态资源核算信息披露也是生态资源管理市场化的重要环节。During the process of ecological resource management,demand of accounting information of ecological resources often influences decision behavior of its stakeholders.In the process of using evolutionary game model to study accounting information of ecological resources,it is difficult to meet the conditions of participants＇ perfect ration and complete information,which is affected by the factors such as difficulty in assessing the value of ecological resources,allocation of ecological resources（including the inter-region and inter-generation）,degree of confidence of government＇s policy and main information quality.Participants＇ decisionmaking behavior of ecological resources is between rationality and irrationality.Participants＇ constantly learning and imitation can help to find individual optimal decision.The conclusion shows that information disclosure of ecological resource accounting affects the stakeholders＇ evolutionary game equilibrium,and improves management information missing situation of ecological resources.Enhancing information disclosure of ecological resources accounting can help to improve management performance of ecological resources.Finally,information disclosure of ecological resource accounting is the important link of the marketing activities of ecological resource management.

关 键 词：演化博弈 信息披露 核算 生态资源 

分 类 号：F233[经济管理—会计学]