會計信息披露各關聯(lián)方關系的博弈分析

1、分類號——UDCy812985密級學校代碼!鯉窆Z劣屬理歹大穿學位論文題目會讓碹息控蜃釜差鞋友差嘉酸煌鑾盆撫英文GameAnalysisForRelatives’RelationshipOf題目△￡￡Q婪叢!i旦gl壁!壘￡塾l壁!i壁塾墅j￡!Q＆叢壁研究生姓名王斂姓名煎夔一職稱教授指導教師單位名稱萱理堂院郵編壘塑Q2Q申請學位級別塑士學科專業(yè)名稱金讓堂^／論文提交日期2QQ5：!Q論文答辯日期2Q煎=!!!!沙一一席筍溯箭2005年

2、10月莖堡堡三查堂堡主堂垡望壅一AbstractTheaccountinginformationisreallyahugeaffectintheeconomicareaofChina，ithavevariousrelationshipwitheachavailpartTheprocedureofoffertheaccountinginformationisagameprocedureThegameprocedurehavemanypar

3、ticipators，includingtheenterprisewhichsuppliestheinformation，thecreditor，theregisteredaccountant，thesupervisiondepartmentofaccountinginformationByestimatingtheexpectedrevenue，therelativeswillprovidetrueorfalseaccountingi

4、nformationwhichobeysomekindofprobabilitydistribution，whilethesupervisorwillalsodeddetocheckupornotobeyingsomekindofprobabilitydistribution。TheaboverelativeswillreachtheNashEquilibriumintheendManyresearchesfocusingonimpro

5、vingthequalityofaccountinginformationdisclosurearecaffiedonToensurethetruthofaccountinginformation，it’Simportantthattheimpactofthesup#ierandtheusertothequalityofaccountinginformationandtherelationshipbetweenthebothsidesB

6、asedonthewellknownresearchachievements，theGametheoryandbasicassumptionsoftheGameanalysisarediscussedTheGametheoryisappliedtotheresearchoftherelationshipamongtherelativesofaccountinginformationdisclosure，whichisdiscussedq

7、ualitativelyandquantitivebyestablishingthreetypesofgamemodels：thefirstoneoftheenterpriseandtheinvestorthecreditorthesupervisor；thesecondoneofthemanagerandtheaccountantandthelastoneoftheregisteredaccountantandthemanagerTh

8、eaccountinginformationhavecomplicatedrelationshipwiththerelatives’strategyselection，whichaffecttheeconomicbenefitsofeverypartIt’Snecessarytoestablishandimprovethepromotingandrestrictionmechanismandrelatedaccountingstanda