专业服务机构中熟人交易模式困境及信誉机制破局--基于2009-2013年 A 股会计师事务所年报审计数据的研究

摘要

本文选取 CSMAR 数据库中上市公司年报审计相关数据，立足于可归类于事务所本身的相关要素，基于博弈分析范式，运用信誉机制相关理论，将信誉、交易模式统一到信誉机制系统，进而分析熟人交易困境产生的根源和信誉机制系统的运作规律，以及改善现行信誉机制系统的可行性、必要性以及可能的方向。%This article selects the data related with auditing of the listed companies annu-al reports in CSMAR database,established in the elements which can be classified on account-ing firm itself,based on the game analysis paradigm,apply the related theory of the credit mechanism to integrate credit and trading patterns into the credit mechanism system,then an-alyze the radical causes of acquaintances trading dilemma,the operating rules of the credit mechanism system and the feasibility,necessity and possible direction of the reformation of the current credit mechanism.