摘要
本文从博弈论的视角对上市公司环境会计信息披露与政府监管进行了分析,通过建立博弈模型,深入剖析了二者之间的利益与冲突,并进一步从政府监管等角度考虑如何解决当前我国上市公司环境会计信息披露存在的问题,提高上市公司环境会计信息披露的概率与质量。
This paper analyzed the government regulation and environmental accounting information disclosure,dissect conflict and interests between them deeply based on perspective of game theory,and further considered how to solve the issues existing in environmental accounting information disclosure of current China′s listed companies to improve probability and quality of environmental accounting information disclosure of listed companies from the angle of government regulation.
出处
《价值工程》
2012年第4期116-117,共2页
Value Engineering
关键词
环境会计信息披露
博弈论
政府监管
environmental accounting information disclosure
game theory
government regulation
