【正文】 有限責(zé)任公司。所以，會(huì)計(jì)信息披露的質(zhì)量在很大程度上取決于對(duì)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)信息披露準(zhǔn)則執(zhí)行的程度。會(huì)計(jì)信息的披露主體主要是會(huì)計(jì)信息的加工者——企業(yè)，注冊(cè)會(huì)計(jì)師和資本市場(chǎng)監(jiān)督者對(duì)企業(yè)披露的會(huì)計(jì)信息的質(zhì)量進(jìn)行監(jiān)督。關(guān)鍵詞：上市公司 博弈論 企業(yè)家市場(chǎng)30 / 35ABSTRACTWith the development of economy, more and more problems occur in the listed panies released information, such as the incorrectness, insufficiency, and unpunctuality of information, etc., all these questions will lead to serious results, in general, these results include 1. The control power of government is slackened.The macrocontrol can not be pursued without economic information, and most of the information is accounting information, and the accounting table is the media of accounting information. Once the released information bees questionable, all these information will influence the statistic data of GDP and national ine that will influence the national economy in turn, and will mislead the shortterm and longterm plan as well as currency policy, financial policy and industrial policy etc.2. Reducing the distribution function of resourceThe performance of market resource distribution is based on the true and public information. But the accounting statement with a mask will mislead the market, and the result will make the panies running of resource loose resource and resource e into where it should not flow in.3. Creditor will make the wrong decisions and the national capital will dismissBecause of the problems in the listed panies released information and the problems had not been discovered, several years ago, the bank gave the loan to some panies with bad finance status, which made the debt stayed high. This is also a hidden disease of our country’s finance.It is difficult for the deciders to find and control the running off of stateowned capital by the made up accounting statement, and the end is to find the problem bee more and more serious. The investigation of finance and tax by the financial department is only face to the middle and big panies, and it is mainly based on investigating by own and checking is only taken as a supplementary measure, every year the run off stateowned capital is more than 10 billion yuan.During the procedure of our stock market, in the exploration of pany revolution and profit distribution system, the problem of listed panies’ information publishing had attracted a great attention of mass investors, creditors, government and the institution of accounting rule formulating. Since the plexity and variability of listed panies’ information publishing, there is an existing problem about how to judge if there is something wrong with the process, and in what kind of circumstance these problems are easy to occur. The control department and accounting policy formulating institution should take what kind of measures to deal with these problems.According to the problems exist in the publishing of accounting information, this article use the method of game theory to present the reasons of its occurrence, motive and the result of the equilibrium and to illustrate the choice and relative influence of individual under certain system arrangement, by the conclusion of game analysis does some research of strategies.This article can be classified into three parts. The first one is about the problems exist in listed panies’ information publishing. The second part thoroughly discusses the analysis of accounting information, and it is from three major aspects, such as the supplier and user of accounting statement, the panies and panies, the supervisory deputy and panies. The third part focuses on the research of strategies, it mainly starts from the second part analysis by game theory, extending the discussion from the aspects of perfecting pany management structure, setting up relative incentive and restrained system, and enhancing the supervision of media.Key Words: Listed Company, Game Theory, Enterpriser Market目 錄第一部分 上市公司會(huì)計(jì)信息披露存在的問(wèn)題 1一、會(huì)計(jì)信息披露的質(zhì)量標(biāo)準(zhǔn) 1二、上市公司會(huì)計(jì)信息披露存在的問(wèn)題 21．會(huì)計(jì)信息披露過(guò)量 22．會(huì)計(jì)信息披露不足 33．會(huì)計(jì)信息披露不完整或完全未披露 34．會(huì)計(jì)信息披露失真 4第二部分 上市公司會(huì)計(jì)信息披露中的博弈分析 5一、博弈理論與會(huì)計(jì)信息披露問(wèn)題研究 51．博弈理論簡(jiǎn)介 52．用博弈理論來(lái)分析會(huì)計(jì)信息披露問(wèn)題的優(yōu)勢(shì) 7二、博弈模型分析 71．信息的提供者與使用者之間的博弈 83．監(jiān)管部門與企業(yè)之間的博弈 13第三部分 對(duì)策研究 17一、造就真實(shí)會(huì)計(jì)報(bào)表的需求主體，提高會(huì)計(jì)信息透明度 17二、上市公司應(yīng)建立相應(yīng)的激勵(lì)約束機(jī)制 201．我國(guó)上市公司激勵(lì)與約束機(jī)制的現(xiàn)狀 202．解決激勵(lì)與約束機(jī)制不健全的對(duì)策 213．成功案例分析 23三、加強(qiáng)媒體對(duì)證券市場(chǎng)的監(jiān)督 241．媒體監(jiān)督的優(yōu)越性 242．媒體監(jiān)督的具體措施及其不足 25參考文獻(xiàn) 27后 記 29第一部分 上市公司會(huì)計(jì)信息披露存在的問(wèn)題一、會(huì)計(jì)信息披露的質(zhì)量標(biāo)準(zhǔn)會(huì)計(jì)信息披露是指按照會(huì)計(jì)準(zhǔn)則編制而成的會(huì)計(jì)信息，再按照會(huì)計(jì)準(zhǔn)則披露的要求，提供給外部使用者的過(guò)程。本文共分為三大部分。在我國(guó)證券市場(chǎng)的發(fā)展過(guò)程中，在企業(yè)改革的深入和利益分配機(jī)制的轉(zhuǎn)換中，上市公司會(huì)計(jì)信息披露存在的問(wèn)題已經(jīng)引起廣大投資者、債權(quán)人和政府主管部門以及會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)等的極大關(guān)注。決策者通過(guò)粉飾的會(huì)計(jì)報(bào)表難以發(fā)現(xiàn)并據(jù)以控制國(guó)有資產(chǎn)流失，結(jié)果是國(guó)有資產(chǎn)流失問(wèn)題愈發(fā)嚴(yán)重。這也是我們國(guó)家的一大金融隱患。3．債權(quán)人決策失誤，遭受重大損失。2．削弱市場(chǎng)的資源配置功能市場(chǎng)的資源配置功能的發(fā)揮，是以真實(shí)與公認(rèn)的信息為前提的。內(nèi) 容 提 要隨著經(jīng)濟(jì)的發(fā)展，上市公司信息披露存在著諸多問(wèn)題，比如信息披露失真、不及時(shí)、不充分等等，這些問(wèn)題會(huì)產(chǎn)生嚴(yán)重的經(jīng)濟(jì)后果，總結(jié)來(lái)說(shuō)，這些經(jīng)濟(jì)后果包括：1．削弱政府宏觀調(diào)控的效力政府進(jìn)行宏觀調(diào)控離不開(kāi)經(jīng)濟(jì)信息，這些信息大部分是會(huì)計(jì)信息，而會(huì)計(jì)報(bào)表是會(huì)計(jì)信息的載體。一旦披露的信息有問(wèn)題，這些信息將影響關(guān)于國(guó)民經(jīng)濟(jì)的國(guó)內(nèi)生產(chǎn)總值、國(guó)民收入等統(tǒng)計(jì)資料，使憑以制定的國(guó)家長(zhǎng)、短期發(fā)展計(jì)劃和貨幣政策、財(cái)政政策、產(chǎn)業(yè)政策等宏觀調(diào)控措施起誤導(dǎo)作用。而粉飾后的會(huì)計(jì)報(bào)表給市場(chǎng)以誤導(dǎo)，其結(jié)果是不該流出資源的企業(yè)卻流出資源，不該流入資源的企業(yè)卻流入資源，增量資源卻注入不該注入資源的企業(yè)。由于上市公司會(huì)計(jì)信息披露中所存在的問(wèn)題，也由于這些問(wèn)題沒(méi)有被及時(shí)發(fā)現(xiàn)，前幾年，銀行將貸款就發(fā)放給一些財(cái)務(wù)狀況欠佳的企業(yè)，使銀行的不良債權(quán)高居不下。4．導(dǎo)致國(guó)有資產(chǎn)流失。前幾年財(cái)政部組織的財(cái)稅大檢查，僅是針對(duì)國(guó)有大中型企業(yè)，而且以自查為主，抽查為輔，每年發(fā)現(xiàn)的國(guó)有資產(chǎn)流失就高達(dá)100多個(gè)億。由于上市公司信息披露問(wèn)題存在的復(fù)雜性及多樣性，就存在如何判斷上市公司的信息披露是否存在問(wèn)題，在什么情況下容易產(chǎn)生這些問(wèn)題？政府主管部門和會(huì)計(jì)政策制定機(jī)構(gòu)應(yīng)采取什么樣的有效措施來(lái)防范這些問(wèn)題？ 針對(duì)上市公司會(huì)計(jì)信息披露存在的一些問(wèn)題，本文用博弈分析的方法來(lái)闡述這些問(wèn)題產(chǎn)生的原因、動(dòng)機(jī)及博弈均衡的結(jié)果，說(shuō)明在一定的制度安排下，各個(gè)行為主體的選擇