会计信息失真的产权博弈分析

文章运用博弈论的方法,分别针对三种会计信息产权主体与管理层之间的博弈进行分析,得出相互之间博弈的纳什均衡概率,及"提供虚假会计信息,不监督"是现阶段各方博弈后的最优决策。进一步从比较经济学的角度,提出若干降低各产权主体之间博弈的纳什均衡概率的措施,以期提供真实会计信息成为管理层的最优选择。

Property Game Right Analysis on Distorted Accounting Information

Through the method of game theory,this article analyzes the game procedure between every two property right owners of accounting information and the management and then states out the Nash equilibrium(the best policy of each game producer be either offering the distorted accounting information or non-supervising).Further from the comparative economy's viewpoint,the paper gives out the relative solutions to avoid the distortion of accounting information:make the offering of actual accounting information the best option,through decreasing the equilibrium probability of each part.