公司控制人和审计人的博弈分析

以我国证券市场中大股东占用股份公司资金的现象为例,通过构建博弈模型,分析了股份公司控制人和审计人决策行为的特征和他们的相互关系,揭示了决策参数对博弈均衡策略的影响.通过模型分析,还就改善市场环境、发挥政府作用、提高审计监督效率等政策性问题进行了讨论,提出了针对性意见.

The Game Analysis of the Relationship Between Controlling Shareholder and Auditor

For researching the status of the controlling shareholder's embezzlement of company's funds in China,this paper analyzed about the strategy characters and the relationship between the proxy and auditor by designing a game model,and disclosed the influence of the key factors on the equilibrium strategy of the game.Based on the model analysis,this paper argued the issues about ameliorating the market environment,carrying forward the government function and improving the audit efficiency.