摘要
将博弈论原理运用于上市公司的利益相关者,包括经营者、投资者、政府在会计信息披露过程中的行为,分析了会计信息披露的博弈特征以及我国上市公司会计信息披露中存在的问题,由此提出了治理会计信息失真的方法。
Game theory is imported into the behavior of the listed company' s stakeholders including managers, investors and government in the accounting information disclosure. The game theory character of accounting information disclosure and the existing question in it are analysed. The choice of preventing accounting information disclosure.
出处
《科学技术与工程》
2008年第14期4037-4041,共5页
Science Technology and Engineering
关键词
利益相关者
信息披露
博弈
stakeholders information disclosure game theory