【摘要】 运用博弈分析方法 ,分析了美国会计信息管制体系 ,提出了提高管制效率缩减管制成本、加大惩罚力度提高造假成本、严格监管注册会计师行业等对我国治理会计造假具有借鉴意义的措施更多还原

【Abstract】 This article analyzes the oversighting system of American accounting information by the means of game analysis. It proposes some important measures that are also efficient for the problem of fabricating accounting information. These measures include: enhancing the efficiency of oversighting in order to cut down the cost of oversighting, strengthening punishment in order to increase the cost of making false, supervising the profession of certified public accountants strictly.更多还原