Game-Theoretic Analysis Of The Truth Of The Accounting Information In Our Country

In order to resolve the increasingly serious problem of the accounting information distortion in our country, this thesis sets its focus on some other approaches, introducing the Game Theory into the research on the truth of the accounting information in our country. This thesis emphatically discusses some aspects of the restraining mechanism of accounting, which includes the property right system, governance structure, the accounting supervision system, the accounting rules and so on.The achievements of the research of this thesis includes:(1) The truth of accounting information is defined with the aid of procedural rationality and rationality of outcome. (2) By the model of the prisoners ' dilemma, the distortion of accounting information in our country is proved to be caused by the imperfect restraining mechanism of accounting. (3) The question of Dependence on Path in controlling the distortion of accounting information is raised. (4) According to the effect of the game's frequency on the game's results, the defect of our property right system is pointed out. The perfection of the property right system is thought to be advantageous to managers, making them cast off the dependence on government's incentive and making enterprises to be the principal part in incentive. (5) To increase "the threat's credibility" is proved to be governance structure's improvement. (6) With the aid of the existence of the "saboteur" in three-person game, "the system of appointed accountants" is proved to beunreasonable. (7) Through building up a dynamic game model of complete information, it is proved that due to the owners' absence, special investment in competitive price restrains the independence of CPA. In addition to a perfect property right system, the supervision over CPA. must be strengthened now. (8) By building up a three-person-game model, the form of government's supervision is tentatively proposed. (9) The formulation of our accounting rules is considered to be lacking' in full game display. In order to achieve full game, we should proceed from game motivation, game mechanism, etc. (10) By building up a game model, our country's accounting rules are proved to be lacking in effectiveness. In order to achieve effectiveness, we must strengthen the explicitness, consistency, operability and binding force of the accounting rules.