| 会计信息失真现象的博弈分析 |
| |
| 引用本文： | 郗伟东,孙亚云.会计信息失真现象的博弈分析[J].东北电力学院学报,2003,23(5):34-36,68. |
| |
| 作者姓名： | 郗伟东 孙亚云 |
| |
| 作者单位： | 东北电力学院管理工程系 吉林吉林132012
(郗伟东)，东北电力学院管理工程系 吉林吉林132012(孙亚云) |
| |
| 摘 要： | 在对现实进行合理假定的基础上建立了会计信息失真现象的有限完美信息动态博弈模型，并利用后退归纳法找到了五个满足不同条件的纳什均衡解。通过对均衡条件的分析，找出了导致会计信息失真的治理结构原因和法律制度因素，并提出了建设性的解决措施。
|
| 关 键 词： | 会计信息失真 纳什均衡 博弈 后退归纳法 经济现象 |
| 文章编号： | 1005-2992(2003)05-0034-03 |
Game Analysis on Accounting Information Distortion |
| |
| XI Wei dong,SUN Ya yun.Game Analysis on Accounting Information Distortion[J].Journal of Northeast China Institute of Electric Power Engineering,2003,23(5):34-36,68. |
| |
| Authors: | XI Wei dong SUN Ya yun |
| |
| Abstract: | In the condition that the information is not perfect, on the basis of analyzing the phenomenon this paper makes some apt assumptions, sets up a limited perfect information game tree, then works out five Nash Equilibriums with the help of Backward Induction. A conclusion is made that the phenomenon of information distortion is due to corporate governance and some defaults in the law system. In the end, some helpful advices on how to deal with the problem is put forward. |
| |
| Keywords: | Distorted information Game Backward Induction Nash Equilibrium |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
