首页> 中文期刊> 《安阳师范学院学报》 >基于博弈论视域探讨上市公司环境会计信息披露和政府监管

基于博弈论视域探讨上市公司环境会计信息披露和政府监管

         

摘要

博弈论是一种分析工具,它可以对参与到证券市场的各个利益主体进行细致分析,能够很好地揭示上市公司环境会计信息披露失真的原因,从而促进公司的发展与进步. 博弈论视域下,市场参与各方相互博弈、相互竞争,来取得自己的经济利益,上市公司也十分需要这种博弈论分析工具,分析出环境会计信息披露与政府监管的博弈过程,然后分析出环境会计信息披露失真的原因,最后找出一些提高环境会计信息披露质量的措施.%Game theory is an analytical tool that can be applied to the various stakeholders for detailed analysis of the stock market , it can well reveal the reasons listed companies to disclose environmental accounting infor-mation distortion , thus promote the company's development and progress .From the perspective of Game Theo-ry, market participants , compete with each other to get their own economic interests , the listed company needs this kind of game theory analysis tools to analyze the game process of environmental accounting information dis -closure and government regulation , and it analysizes the cause of false accounting information disclosure envi-ronment, and finally identify some measures to improve the environmental accounting information disclosure quality.

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