监管成本、市场压力和民间审计的博弈均衡

发布时间：2018-02-01 23:07

本文关键词： 会计监管市场压力民间审计博弈均衡　出处：《东南学术》2010年04期 　论文类型：期刊论文

【摘要】：本文通过博弈模型考察了监管成本、市场压力和民间审计之间的市场博弈均衡关系。会计监管活动有助于民间审计博弈均衡的实现,但是它的效果还要取决于企业所承受的监管成本,如果企业规模较小以及处于经济衰退阶段,那么较高的监管成本可能会影响到民间审计博弈均衡的实现,此时对于企业而言,要么继续"欺骗",要么退出博弈。过重的市场压力是造成民间审计市场失衡的重要原因之一,通过减轻经理人和注册会计师的压力有利于恢复均衡,且不会带来监管成本。但是,减轻压力有时并不一定会产生实际效果。短期压力的减少可能导致利润的提高,这从长期来看会导致更为激烈的竞争,不利于均衡实现。如果参与竞争的直接投资越低,这种情况越发明显。
[Abstract]:This paper studies the relationship between supervision cost, market pressure and folk audit by game model. Accounting supervision is helpful to the realization of folk audit game equilibrium. However, its effect also depends on the regulatory costs borne by enterprises. If the scale of enterprises is small and in the stage of economic recession, then higher regulatory costs may affect the realization of private audit game equilibrium. At this time for enterprises, either continue to "cheat" or withdraw from the game. Excessive market pressure is one of the important reasons for the imbalance of private audit market. Reducing the pressure on managers and CPAs will help restore balance without incurring regulatory costs. Reducing stress is sometimes not necessarily effective. A reduction in short-term stress can lead to higher profits, which in the long run can lead to more intense competition. This is not conducive to balanced realization. The lower the direct investment in competition, the more obvious this situation is.
【作者单位】：福州大学管理学院会计系;
【基金】：国家自然科学基金项目(项目批准号:70872020) 福建省教育厅社科基金项目(项目批准号:JA09032S)的阶段性研究成果
【分类号】：F239.4
【正文快照】： 一、问题的提出在21世纪的头十年,监管似乎成为了流行词。对于会计而言,2001年美国发生了安然-安达信事件,其后诞生了著名的会计监管法案——萨班斯法案(Sarbanes-Oxley Act),而世界各国也纷纷效法。在当前世界金融危机背景之下,要求加强金融监管的呼声越来越大,其中也包括要

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