辽宁大学毕业论文（设计）成绩评定单
评阅人评语： 评阅人评分： 评阅人签字： 年 月 日 答辩委员会评语： 院（系）毕业论文答辩委员会（小组）于
年 月 日审查了 届 专业学生 的毕业论文。 答辩委员会评语： 答辩成绩： 答辩委员会成员： 答辩委员会（小组）组长签字： 年 月 日 毕业论文（设计）成绩： 评阅人评分： 指导教师评分 ： 答辩成绩： 总成绩： 院长（系主任）签字： 年 月 日 注：评阅人评分满分为100分，指导教师评分满分为100分，答辩成绩满分为100分；总成绩为
三者的算术平均值（四舍五入）。
正文宋体，小四号，1.5倍行间距，段前0，段后0 黑体，三号，居中 摘 要 企业会计信息对外公开披露是引导社会资源配置的重要信号。会计信息披露的真实与否直接关系着市场经济各行为主体的策略选择，对市场经济的正常运行起着非常重要的作用、随着会计监督制度的不断完善，我国企业的会计信息披露：质量也有了明显的提高。1999年修订的新《会计法》进一步完善了我国的会计监管，并提出了社会审计监督、单位内部监督和政府监督三位一体的会计监管模式。
本文运用博奕论的分析方法，从不完全信息静态博奕的角度对我国企业信息披露质量问题进行分析，通过建立博奕模型对会计信息披露的博奕主体、各博奕主体行为选择策略做出分析，从而形成会计信息披露的纳什均衡。并提出具有现实意义的结论与建议，为各行为主体做出最佳的行为选择提供理论上的分析和指引。
全文共分为四部分，第一部分主要阐明我国企业会计信息披露的现实状况并提出问题：第二部分主要是建立博奕假设模型：第三部分是对博奕假设模型进行具体分析并得出基本的结论；第四部分进一步得出结论并提出具有现实意义的意见和建议。
黑体，小四号 宋体，小四号 关键词：会计信息；会计监督；博奕分析
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Times New Roman， 五号 Times New Roman， 小四号 Abstract Times New Roman，三号 The outward issuing of accounting information is an important signal which could
guide the installment of social resources. The information issued fully or not will directly influence the operator’s behavior choices, and also plays an important part to the market economy. Along with the accountancy system becoming perfect, the quality of information issued by the business enterprise has been improved obviously. The new 《Accountancy Law》 which revised in 1999 improves the accountancy supervision by a deeper step, and bring upped the supervision model which includes the society auditing, the unit inner auditing and the government auditing.
This paper firstly used the method of game theory to analyze the issued information quality from the point of incomplete information non-dynamic game, then it analyzes the game players and their choices through the establishment of the game model in order to achieve the Nash-Balance. At last, the paper makes a final conclusion and gives some constructive suggestions, which provides the guidance in theory for the game players to do the best choices.
The paper is divided into four sections. The first section says to the present condition of the accounting information and bring ups the questions. The second section says to primarily establish the game model. The third section makes a detail analysis of the model and comes to the basic conclusions. The fourth section gets a further conclusion and makes some constructive suggestions which are fully of realistic meaning. Times New Roman， Times New Roman，四号，加粗 小四号 Key words: accounting information；accounting supervision；game analysis
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黑体，三号，居中 黑体，四号 目 录 宋体，小四号 序 言··········································································································1 一、会计信息披露博奕分析的基本假设···················································2 1.博奕主体·····························································································2 2.各行为主体的策略选择·········································································3 3.博奕分析的进一步假设·········································································4
二、会计信息披露的博奕分析··································································5
1.博奕模型与分析···················································································6 2.基本结论及相应分析·············································································7
三、结论与建议·························································································8
1.结论及启示·························································································9 2.建议·································································································10
参考文献··································································································12 致 谢··································································································13
黑体，三号，居中 正文宋体，小四号，1.5倍行间距，段前0，段后0 序 言
会计信息是由会计工作者提供的关于企业生产经营活动的过程和结果的一切会计资料。保证会计信息的内容真实、数据准确、资料可靠，不仅是会计信息客观性特征的总要求，而且也是会计核算的一个基本目的和重要基础。
在社会主义市场经济体制下，企业会计信息对外公开披露是引导社会资源配置的重要信号。市场能否把有限的社会资源优化配置，使社会福利最大化，关键是企业披露的会计信息是否真实、客观。
近年来，会计信息失真问题在各行各业的一些单位中时常发生，并成为全社会的热门话题。自2001年底，美国安然公司（Enm）轰然倒塌后，美国的世通公司（Woridcom）、施乐公司（Xerox）、默克公司（Merck）、蒂科国际公司（Tyco）等大公司的一系列会计丑闻也相继被曝光。美国的各大会计公司可以为了咨询费而默认公司做假或助其做假：律师可以为了拉到公司业务而搞伪证；董事可以为了自己的利益而不顾广大中小股东的死活，道德准则丧失殆尽。有人说，美国企业文化最缺乏的就是“耻”字，以耻为荣。一系列会计造假丑闻摧毁了美国“大型会计公司和政府监督机构为投资者创造了安全投资场所”这一脆弱的信念。日本的OriX公司也同样存在着会计造假问题。而我国又相继出现银广夏、麦科特蓝田股份等会计造假事件。如银广厦通过虚构7．62亿元利润，创造“中国第一蓝筹股”神话，其停牌时的流通市值比1998年增加了至少70亿元。因此，对于造假者而言只要造假成本低于造假收益，造假者就有“博奕”的理由和冲动。由此可见，会计造假己成为一个全球性的难题。假账、假报表、假成本、假利润、
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注：页码，居中，底部，宋体，五号，正文起始页页码为1。 - 1 -