| 上市公司会计信息披露中的博弈分析 |
| |
| 引用本文： | 孙静.上市公司会计信息披露中的博弈分析[J].辽宁工程技术大学学报(社会科学版),2004,6(4):391-393. |
| |
| 作者姓名： | 孙静 |
| |
| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116012 |
| |
| 摘 要： | 从三个角度阐述上市公司会计信息披露的博弈分析,即会计报表的提供者与使用者、企业与企业之间、监管部门与企业之间的博弈分析。阐明会计制度建设与上司公司会计信息披露的关系包括会计制度的制定对上市公司会计信息披露的影响、会计制度本身应进行的改进。
|
| 关 键 词： | 上市公司 博弈分析 会计信息 |
| 文章编号： | 1008-391X(2004)04-0391-03 |
| 修稿时间： | 2003年11月8日 |
Game analysis of listed companies's accounting information |
| |
| SUN Jing.Game analysis of listed companies''''s accounting information[J].Journal of Liaoning Technical University(Social Science Edition),2004,6(4):391-393. |
| |
| Authors: | SUN Jing |
| |
| Abstract: | This article thoroughly discusses the game analysis of listed companies' accounting information from three major views. They are the game analysis between the supplier and users of the accounting statement,between the companies and companies and between the supervisory deputy and companies. At the same time the article discusses the relationship between accounting rules and listed companies' accounting information including the effect and the future improvements the accounting rules should make. |
| |
| Keywords: | listed company game theory analysis accounting information |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
