摘要
随着经注册会计师审计的上市公司造假案件的频频曝光,注册会计师行业的信誉危机和执业风险日益加剧。然而,在这种形势下,注册会计师职业责任保险却并未出现如人们所想象的迅猛发展的局面。本文将结合博弈论与信息经济学的相关理论,对上述局面作一分析,并针对我国实际情况提出相应的完善建议。
With the exposure of false cases of listed companies which are audited by CPA, the credit crisis and professional risks of CPA profession prick up more and more. However, the CPA's professional liability insurance is not as popular as imagination in this situations. This article will make an analysis a-bout the above based on the game theory, and give the corresponding suggestions.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第4期77-80,共4页
Journal of Central University of Finance & Economics
关键词
CPA
职业责任保险
博弈分析
注册会计师
CPA's professional liability insurance Analysis based on game theory
