| 我国证券市场会计信息质量博弈关系的分析 |
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| 引用本文： | 杜滨.我国证券市场会计信息质量博弈关系的分析[J].贵州工业大学学报(自然科学版),2002,31(5):1-3. |
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| 作者姓名： | 杜滨 |
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| 作者单位： | 贵州工业大学经济管理学院,贵州,贵阳,550003 |
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| 摘 要： | 使用博弈理论分析了上市公司、会计师事务所（CPA）之间会计信息质量的博弈，求出混合战略纳什均衡解，讨论了纳什均衡解的存在性。得到了强化事后监管力度和加强综合治理是现阶段提高会计信息质量的保证之结论。
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| 关 键 词： | 证券市场 上市公司 CPA 会计信息质量 博弈 |
| 文章编号： | 1009-0193(2002)05-0001-03 |
| 修稿时间： | 2002年1月14日 |
An analysis of game theory about accounting information quality In China's security market |
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| DU Bin.An analysis of game theory about accounting information quality In China''s security market[J].Journal of Guizhou University of Technology(Natural Science Edition),2002,31(5):1-3. |
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| Authors: | DU Bin |
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| Abstract: | This paper uses the game theory to analyze accounting information quality in China's security market. Game players are the listed companies and CPA.We get the Nash equilibrium of mixed strategy and discuss the existence of the Nash equilibrium. It is the conclusion that appropriately supervision and synthetic administration are basic guarantee in the current stage to improve accounting information quality in China's security market. |
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| Keywords: | listed companies CPA accounting information quality game theory |
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