10级专科班沈师毕业论文样本..docVIP

题 目： 学 院： 专 业： 姓 名： 指导教师： 完成日期： 指导教师评语 学 生： 专 业： 论文题目： 论文共 页，设计图纸 张。 指导教师评语： 指导教师评分： 指导教师签字： 年 月 日 摘 要 企业会计信息对外公开披露是引导社会资源配置的重要信号。会计信息披露的真实与否直接关系着市场经济各行为主体的策略选择，对市场经济的正常运行起着非常重要的作用、随着会计监督制度的不断完善，我国企业的会计信息披露：质量也有了明显的提高。1999年修订的新《会计法》进一步完善了我国的会计监管，并提出了社会审计监督、单位内部监督和政府监督三位一体的会计监管模式。 本文运用博奕论的分析方法，从不完全信息静态博奕的角度对我国企业信息披露质量问题进行分析，通过建立博奕模型对会计信息披露的博奕主体、各博奕主体行为选择策略做出分析，从而形成会计信息披露的纳什均衡。并提出具有现实意义的结论与建议，为各行为主体做出最佳的行为选择提供理论上的分析和指引。 全文共分为四部分，第一部分主要阐明我国企业会计信息披露的现实状况并提出问题：第二部分主要是建立博奕假设模型：第三部分是对博奕假设模型进行具体分析并得出基本的结论；第四部分进一步得出结论并提出具有现实意义的意见和建议。 关键词：会计信息；会计监督；博奕分析 目 录 序 言··········································································································1 一、会计信息披露博奕分析的基本假设···················································2 1.博奕主体·····························································································2 2.各行为主体的策略选择·········································································3 3.博奕分析的进一步假设·········································································4 二、会计信息披露的博奕分析··································································5 1.博奕模型与分析···················································································6 2.基本结论及相应分析·············································································7 三、结论与建议·························································································8 1.结论及启示·························································································9 2.建议·································································································10 参考文献···········································································