会计师事务所与上市公司的博弈模型分析

导致上市公司信息失真的一个很重要的因素,是目前的审计收费模式没有能够形成真正意义上的上市公司与会计师事务所之间的博弈关系.因此,有必要建立起一种创新的审计收费模式,以使上市公司与会计师事务所之间形成一种真正意义上的博弈关系,从而解决事实上的审计工作无意义的现状.

Game Model Analysis of Accountant Firm vs Listed Company

A very important factor which leads to the distorted accounting information of listed company,is that the audit fee pattern cannot form a game relation between listed company and accountant firms in the true sense.It is necessary to establish a new audit fee pattern,so that listed company and accountant firms can build a really game relation between them.And the problem that the audit make no sense in current condition can be solved.