| 美国会计信息管制博弈分析 |
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| 引用本文： | 祝焰,顾伟敏,武琳.美国会计信息管制博弈分析[J].中南民族大学学报(自然科学版),2004,23(3):99-101. |
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| 作者姓名： | 祝焰 顾伟敏 武琳 |
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| 作者单位： | 华中科技大学管理学院,武汉,430074 |
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| 基金项目： | 财政部财政监督检查局项目 |
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| 摘 要： | 运用博弈分析方法,分析了美国会计信息管制体系,提出了提高管制效率缩减管制成本、加大惩罚力度提高造假成本、严格监管注册会计师行业等对我国治理会计造假具有借鉴意义的措施.
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| 关 键 词： | 会计信息 管制 博弈分析 |
| 文章编号： | 1672-4321(2004)03-0099-03 |
Game Analysis of Oversighting Accounting Information in American |
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| Zhu Yan Gu Weimin Wu Lin Zhu Yan Assoc Prof,School of Management,HUST,Wuhan ,China.Game Analysis of Oversighting Accounting Information in American[J].Journal of South-Central Univ for,2004,23(3):99-101. |
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| Authors: | Zhu Yan Gu Weimin Wu Lin Zhu Yan Assoc Prof School of Management HUST Wuhan China |
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| Institution: | Zhu Yan Gu Weimin Wu Lin Zhu Yan Assoc Prof,School of Management,HUST,Wuhan 430074,China |
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| Abstract: | This article analyzes the oversighting system of American accounting information by the means of game analysis. It proposes some important measures that are also efficient for the problem of fabricating accounting information. These measures include: enhancing the efficiency of oversighting in order to cut down the cost of oversighting, strengthening punishment in order to increase the cost of making false, supervising the profession of certified public accountants strictly. |
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| Keywords: | accounting information oversight game analysis |
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