东北大学学报（社会科学版）

东北大学学报（社会科学版） ›› 2016, Vol. 18 ›› Issue (3): 247-254.DOI: 10.15936/j.cnki.1008-3758.2016.03.005

• 经济与管理研究 • 上一篇    下一篇

内部控制、外部监管与上市公司会计信息披露质量基于博弈论的分析

姚海鑫1，冷军1,2   

  1. (1.辽宁大学商学院，辽宁沈阳110036;2.宁波大学商学院，浙江宁波315211)
  • 收稿日期:2015-09-25 修回日期:2015-09-25 出版日期:2016-05-25 发布日期:2016-07-29
  • 通讯作者: 姚海鑫
  • 作者简介:姚海鑫(1962-)，男，辽宁北镇人，辽宁大学教授，博士生导师，主要从事公司治理与公司财务、博弈论及应用研究;冷军(1977-)，男，四川德阳人，辽宁大学博士研究生，宁波大学讲师，主要从事公司治理与公司财务研究。
  • 基金资助:
    国家社会科学基金资助项目(15BGL199);浙江省社会科学联合会资助课题(2016N16M);宁波市软科学研究计划资助项目(2015A10060)。

Internal Control， External Supervision and Accounting Information Disclosure Quality of Listed CompaniesBased on the Game Theory

YAO Hai-xin1， LENG Jun1,2   

  1. (1.Business School， Liaoning University， Shenyang 110036， China; 2. Business School， Ningbo University， Ningbo 315211， China)
  • Received:2015-09-25 Revised:2015-09-25 Online:2016-05-25 Published:2016-07-29
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摘要： 从外部监管与内部控制角度出发研究了上市公司会计信息披露质量问题。分阶段构建了证监部门与上市公司管理层之间的外部静态博弈，以及上市公司管理层与审计委员会及会计人员的两部门内部动态博弈模型，通过均衡解求解，分析会计信息披露与博弈参与方的策略选择。研究结论表明:降低证监部门的审查成本、增加证监部门失职的损失补偿，促使证监部门尽责;加大对上市公司违规信息披露的处罚力度;加强内部控制建设，强化会计人员的内部会计控制功能;提高审计委员会的独立性和专业性，完善内部管理控制等将有利于上市公司会计信息披露质量的提升。

关键词: 内部控制, 外部监管, 会计信息披露质量, 博弈论

Abstract: The accounting information disclosure quality was explored from the perspective of internal control and external supervision. An external， static game model between the securities regulatory authorities and the management of listed companies was constructed， and then an internal， dynamic game model between the management of listed companies and accounting staffs as well as audit committees was established. Based on the solutions of equilibrium， the accounting information disclosure and the game participants strategies were studied. It was suggested that the cost of securities regulatory authorities should be lowered， the compensation and accountability for duty dereliction of securities regulatory authorities should be increased; the penalties for illegal information disclosure of listed companies should be reinforced， the quality of internal control and the internal accounting control function of accounting staffs should be improved， and the independence， professionalism and internal management control of audit committees should be perfected.

Key words: internal control, external supervision, accounting information disclosure quality, game theory

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