企业盈余管理方式抉择、政府监管与企业社会责任的博弈研究

摘要

用博弈论的方法，对企业的盈余管理行为及方式和政府监管之间的关系进行分析。在分析基础上进一步利用无限次重复博弈的方法，发现企业出于长期发展的考虑，以履行社会责任和诚实披露信息是最优的选择。%The relationship between earnings management behavior and way of the enterprises and government regulation is analyzed by using the game theory. Based on analyzing the basic, the infinite repeated game is further used. It is found that for the long-term development of enterprises, to fulfill their social responsibility and honestly disclose the information is the best choice.