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近年来,由于我国企业的内部会计制度不够完善、经营理念不先进和会计从业人员法律素质较低等因素的影响,屡屡爆出会计造假和舞弊的新闻。一些公司通过进行会计舞弊,粉饰财务状况和经营成果,进行违规操作,迷惑投资者和监管机构,得到非法收入和不正当利益,因此,本文运用博弈论分析会计信息失真的原因,深入探讨与会计信息失真有关的经营行为和会计行为,并提出治理方法。
In recent years, due to the inadequate internal accounting system of our country’s enterprises, the non-advanced management concept and the low legal quality of accounting practitioners, the news of accounting fraud and fraud has been frequently reported. Some companies through the accounting fraud, whitewash the financial position and operating results, illegal operations, confusing investors and regulators, illegal income and improper benefits, therefore, the use of game theory to analyze the causes of accounting information distortion, in-depth discussion and accounting Information distortion related to business practices and accounting practices, and put forward the method of governance.