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.
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