从博弈论角度看国内上市公司会计信息失真论文.docVIP

上海交通大学 MPAcc 学位论文  从博弈论角度看国内上市公司会计信息失真  从博弈论角度看国内上市公司会计信息失真 摘 要 会计信息失真是近几年越来越严重的问题。国内外对会计信息失真 有很多研究，其中运用博弈论来分析会计信息失真的文献主要集中于审 计研究和动因研究两方面，但对公司所处环境关注不够。本文对近几年 国内上市公司会计信息失真现状做了数理统计，并对实际案例中多方面 的利益相关者进行博弈分析。本文认为，对上市公司会计信息失真进行 博弈分析是为了找出失真的原因，确定治理对策，那么，必须结合我国 内地上市公司所处的证券市场来研究，寻找信息失真的特点，抓住主要 矛盾，制定相应对策。 本文认为我国内地上市公司会计信息失真有五个特点：一、会计信 息失真的受益主体复杂，经常有受贿官员或者公司内部本应是相互制约 的治理结构演变成利益共同体；二、监督机构作为不够，反应迟缓；三、 违法成本很低；四、经营者缺乏信托责任和保护投资者权益的观念；五、 相关会计法律法规不完善。相应在治理对策方面则应当：一、建立现代 企业制度，培养职业经理人；二、监督监督者，培养职业监督人；三、 加大违法成本，修正处罚重点，重点处罚违法责任人；四、多点“拿来 主义”，尽快完善各项法律法规，尤其是将证券民事赔偿纳入民事法律。 关键词：会计信息失真，博弈论，治理对策 III 上海交通大学 MPAcc 学位论文  从博弈论角度看国内上市公司会计信息失真  THE VIEW OF GAME THEORY: THE ACCOUNTING INFORMATION DISTORTION OF DOMESTIC LISTED COMPANIES ABSTRACT Accounting Information Distortion (AID) is a more and more critical problem these years. There are many researches on the AID both here and abroad, and those documents which analyzed the AID with the Game Theory mainly concentrated on audit and motive research, but played lack of attention to the environments of those listed companies. This paper does Mathematical Statistics with the current status of the AID of domestic listed companies in recent years, and does the Game Analysis with many aspects of those who are correlated with the benefit in the real cases. Since the goal of Game Analysis with the AID of listed companies is to find the reason of distortion and make the countermeasure to reduce such distortion, we must research this problem with the securities capital market where those domestic IV 上海交通大学 MPAcc 学位论文  从博弈论角度看国内上市公司会计信息失真  listed companies live, find the characteristic of the AID, catch the main contradiction and make the related countermeasures. This paper sums up five characteristics of the AID of domestic listed companies: (A) the main benefit body is quite complex, and those bribed officers and the internal structure which should be mutual constricted often developed into interest community; (B) supervisory organization played lac