摘要
会计信息具有经济后果性,不同质量的会计信息必然导致不同的利益分配格局。对于影响会计信息质量的因素,不同学者从不同角度进行了分析,但本文认为作为会计信息供给主体的管理层在与有关各方的博弈中具有相对优势是影响会计信息质量的主要因素。因此,基于管理层的角度,本文运用博弈论的方法分别就管理层与投资者、股东、会计人员和注册会计师间的博弈进行了分析,并据此提出了改善会计信息质量的措施。
Accounting information with different quality will result in different benefit distribution because of accounting information＇s economic consequences. Which factors affect accouting information quality, different scholar has differnet viewpoint. But this paper thinks that management has relative advantage in the game with stakeholders is the main factor. Therefore, game between management and investors, shareholders, accountants and CPA will be disscussed in this paper, on the base of which, measures will be put forward to improve accouting information quality.
出处
《山东教育学院学报》
2010年第1期66-69,共4页
Journal of Shandong Education Institute
关键词
会计信息质量
管理层
利益相关者
博弈
Accounting Information Quality
Management
Stakeholders
Game
