摘要
本文运用博弈论分析方法,针对目前会计信息失真这一严重现象,从内部监管会计委派制角度进行博弈分析。笔者首先从理想化会计委派制的博弈分析开始(即两方博弈),再从经营者与会计人员的博弈分析过渡到现实会计委派制的博弈(即三方博弈),最后得出,它的职能的发挥要和其他会计监管职能相结合才能达到最佳状态。
The paper applies the analytical method of the game theory, analyses the serious phenomenon of the accounting information distorted at present from the inside supervising the system of the accountant appointed. At first the author analyses it from the idealized system of the accountant appointed with game （namely two sides play game）. Then, analyses it with the transition from the game of the operator and accounting personnel to the game of the realistic system of the accountant appointment （namely three sides play game）. Finally, it is obtained that it does not possess complete ability to supervise and is not total ability to supervise, the full play of its function should combine with other accounting supervising functions and reach the best state.
出处
《价值工程》
2005年第10期111-114,共4页
Value Engineering
关键词
会计委派制
博弈
监督
the system of the accountant appointed
game
supervising
