上市公司会计信息披露问题的博弈分析—基于监管方
he analysis of the accounting information disclosure of the listed companies with game theory —Bsaed on the view of the supervisor
近年中国的资本市场实现了高速增长，截至去年底A股市场总开户数已达1.4万亿户，总市值已达30万亿元。随着股市的活跃，如何保护构成我国股市的主要参与者—信息获取滞后、抗风险能力较弱的散户投资者的合法权益成为资本市场发展中出现的新问题。本文从信息披露监管方的视角用博弈论的方法分析了上市公司会计信息的披露问题。
ecent years, the capital market of china has increasing developed. At the end of last year, the total number of open accounts of the A-stock market reached 1.4 trillion, and the total market capitalization reached 30 trillion. Along with the active stock market, how to peotect the legal right of the weaker retail investor who are the main participants in chinese stock market has become the new problem during the process of the capital market development. This paper analyses the accounting information disclosure of the listed companies with game theory based on the view of supervisor.
陈剑
财政、金融
会计信息披露博弈
accounting information disclose game
陈剑.上市公司会计信息披露问题的博弈分析—基于监管方[EB/OL].(2008-06-17)[2025-08-24].http://www.paper.edu.cn/releasepaper/content/200806-383.点此复制
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