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毕业论文书写规范
摘 要
摘要部分说明:
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关键词:会计信息;会计监督;博奕分析
Abstract
The outward issuing of accounting information is an important signal which could guide the installment of social resources. The information issued fully or not will directly influence the operator’s behavior choices, and also plays an important part to the market economy. Along with the accountancy system becoming perfect, the quality of information issued by the business enterprise has been improved obviously. The new 《Accountancy Law》 which revised in 1999 improves the accountancy supervision by a deeper step, and bring upped the supervision model which includes the society auditing, the unit inner auditing and the government auditing.
This paper firstly used the method of game theory to analyze the issued information quality from the point of incomplete information non-dynamic game, then it analyzes the game players and their choices through the establishment of the game model in order to achieve the Nash-Balance. At last, the paper makes a final conclusion and gives some constructive suggestions, which provides the guidance in theory for the game players to do the best choices.
The paper is divided into four sections. The first section says to the present condition of the accounting information and bring ups the questions. The second section says to primarily establish the game model. The third section makes a detail analysis of the model and comes to the basic conclusions. The fourth section gets a further conclusion and makes some constructive suggestions which are fully of realistic meaning.
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