证券市场会计监管的博弈分析

会计信息披露的质量直接决定了证券市场的运行效率,因此,证券市场会计监管就成为人们关注的焦点,首先用博弈模型分析了要抑制公司违规披露会计信息的现象,必须加强会计监管,然后根据新《会计法》对建立会计监管体系的规定,提出了优化内部控制、完善注册会计师审计制度和健全证券市场监管制度等具体的会计监管措施。

The gaming analysis on the accounting supervision of securities market

The disclosure quality of accounting information has directly determined operational effecency of security,therefore,accounting supervision of security market has become the focus of people.With the gaming model,this paper firstly analyses the phenomenon that in order to suppress the violation of regulation and rules in accounting information disclosure,We must enhance the accounting supervision.Then according to the rules of new accounting law on the accounting supervision system,it puts forward the specific measures of accounting supervision such as optimizing internal control,perfecting CPA auditing system, and completing supervision system of security market,etc.