从博弈论角度看待审计信息失真
我国正在建立和完善社会主义市场经济体制，而在市场经济条件下，为了有效引导市场参与者做出理性的经济决策，必须建立完备的信息机制，而建立完备的信息机制则离不开真实可靠的审计信息。而当前我国注册会计师的审计信息失真已经成为危害严重的社会问题，并进而成为阻碍经济发展的重大难题。本文认为会计师事务所在审计工作时在多方参与人之间进行着博弈，形成不同的博弈支付矩阵，而各参与人都选择自己的最优战略，从而导致审计信息失真。因此，本文首先对审计信息的现状和危害以及博弈论的基本理论进行初步了解，然后通过构建不同参与者之间的博弈模型来分析审计信息失真的原因，最后根据分析得到的原因来提出审计信息失真的治理对策。
关键词 审计信息；失真；博弈论；博弈模型
Abstract
China is in the establishment and improvement of the socialist market economic system. In order to effectively guide the market participants to make the rational economic decisions under the conditions of market economy, we must establish a complete information system, and it can’t do without the reliable audit information. But the audit information distortion has become a serious social problem, harm and be hindered the development of economy. This thesis argues that the CPA audit work game with many participants, and then they form different game pay-off matrix. All of the participants chose their optimal condition as a result of distorted audit information. For this reason, this thesis initiates the actuality and harm of audit information and the basic theory of game theory. And then it analyzes the reasons of the distortion of the audit information by constructing different between participants game model. At last, we according to appropriately to the situation, proposing the comprehensive governance countermeasure.
Key words Audit information Distortion Game Theory Game Model
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