| 审计制度的参与人与共有意识 |
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| 引用本文： | 毕娟.审计制度的参与人与共有意识[J].渤海大学学报(哲学社会科学版),2012(4):53-56. |
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| 作者姓名： | 毕娟 |
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| 作者单位： | 渤海大学计财处,辽宁锦州,123013 |
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| 摘 要： | 博弈论一直以来都是企业经营者的十分有效的决策工具,或者至少是比较科学的决策思路。文章从博弈的角度出发,探索审计制度的存在,透析审计制度参与人的共有意识,论证在资本市场不完全有效的情况下,审计制度的存在是必然的。
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| 关 键 词： | 博弈论 审计制度 资本市场 均衡 |
Participants in Auditing System and Co-ownership Consciousness |
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| BI Juan.Participants in Auditing System and Co-ownership Consciousness[J].Journal of Bohai University:Philosophy and Social Science Edition,2012(4):53-56. |
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| Authors: | BI Juan |
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| Institution: | BI Juan(Department of Accounting and Finance,Bohai University,Jinzhou 121013,China) |
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| Abstract: | For enterprise owners,decision-making depends greatly on the game theory,which is at least a scientific way in making decisions.On the basis of the game theory,an analysis is made of the co-ownership consciousness for participants in auditing system,and it proves that the system is necessary for the not completely valid capital market. |
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| Keywords: | game theory auditing system capital market equilibrium |
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