上市公司会计信息披露问题的博弈分析及对策研究-会计学专业论文.docxVIP

内容提要的有效措施来防范这些问题? 内容提要 的有效措施来防范这些问题? 针对上市公司会计信息披露存在的一些问题，本文用博弈分析的方法来阐 述这些问题产生的原因、动机及博弈均衡的结果，说明在一定的制度安排下， 各个行为主体的选择及相互影响，并借助博弈分析的结论，做一些对策研究。 本文共分为三大部分。第一部分阐述了上市公司会计信息披露存在的同题； 第二部分详细论述了上市公司会计信息披露的博弈分析，主要从三个角度进行 阐述，即会计报表的提供者与使用者、企业与企业之问、监管部门与企业之间 的博弈分析；第三部分着重进行了对策研究，主要从第二部分的博弈分析结论 人手，从完善公司治理结构、建立相应的激励与约束机制和加强媒体监督三个 方面展开论述。 关键词：上市公司 博弈论 企业家市场 ABSTRACT ABSTRACT 1 ABSTRACT With the development of economy,mole and more problems op．七llr in the listed companies released information，such as the incorrectness，insufficiency,and unpunctuality of information，etc．，all these questions will lead to serious results，in general，these results include 1．The control power of government is slackened． The macro-control can not be pursued without economic information，and most of the information is accounting information，and the accounting table is the media of accounting information．Once the released information becomes questionable，all these information will influence the statistic data of GDP and national income that will influence the national economy in turn，and will mislead the short-term and long。term plan as well as currency policy,financial policy and indusWial policy etc． 2．Reducing the distribution function ofresource The performance of market resource distribution is based On the true and public information．But the accounting statement with a mask will mislead the market,and the result will make the companies running of resonrce loose resource and resource come into where it shonld not flow in． 3．Creator will make the wrong decisions and the national capital will dismiss Because of the problems in the listed companies released information and the problems had not been discovered,several years ago，the bank gave the loan to some companies with bad finance statns，which made the debt stayed high．This is also a hidden disease of our country’s finance． It is difficult for the deciders to find and control the running off of state—owned capital by the made up accounting statement,and tbe