摘要
目前我国上市公司会计信息披露中存在较多问题,上市公司散布虚假信息、欺诈投资者的现象屡屡发生。本文试从经济学角度对会计信息的披露进行研究,通过构建博弈模型,分析会计信息失真的原因,并提出解决问题的方法。
There are some existing problems in accounting information from present listed company, such as spreading messages that far from truth and defrauding the investors. In this paper, we try to investigate the publishing of accounting information in the perspective of economics. By building a game theory model we revealed the factors that result in the distortion of accounting information, and then proposed some methods to solve the present problems.
出处
《价值工程》
2010年第26期60-60,共1页
Value Engineering
关键词
会计信息
失真
经济学
博弈论
accounting information
distortion
economics
game theory
