会计师事务所区块链技术采纳行为的博弈分析  

Game Analysis on the Adoption Behavior of Accounting Firms'Blockchain Technology

作　　者：宋迎春 江梓琪 SONG Yingchun;JIANG Ziqi(School of Economics and Management,Hubei Univ.of Tech.,Wuhan 430068,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《湖北工业大学学报》2021年第3期30-35,共6页Journal of Hubei University of Technology

基　　金：教育部产学合作项目(201902067004)。

摘　　要：围绕如何推动区块链技术在审计师与审计客户之间广泛采纳的问题,通过构建演化博弈模型,研究审计客户与审计师两方在区块链技术上的策略选择;通过复制动态方程,构建局部均衡点的稳定性以及数值仿真模拟,探究博弈双方的演化机理。研究结果表明:审计客户引入区块链平台成本、审计师采纳区块链技术之后的非鉴证业务收入、区块链审计工具研发成本和区块链技术人工成本,以及审计客户和审计师声誉等因素,能够积极影响并促进博弈双方最后趋向选择共同采纳区块链技术。In the context of the development of blockchain technology,how to promote the widespread adoption of blockchain technology between auditors and audit clients is an urgent problem to be solved in this article.This paper builds an evolutionary game model to study the strategic choices of the audit client and the auditor on the blockchain technology,and explores the evolution mechanism of the game by copying the dynamic equation construction and the stability of the local equilibrium point and numerical simulation.The research results show that:audit customers introduce the cost of blockchain platform,auditors'non-assurance business income after adopting blockchain technology,blockchain audit tool research and development costs and blockchain technology labor costs,and the reputation of audit customers and auditors,etc.Factors that can positively influence and promote the final tendency of both parties to choose to jointly adopt blockchain technology.

关 键 词：区块链技术 审计师 审计客户 演化博弈 

分 类 号：F224[经济管理—国民经济] F239.1