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| 摘要: |
| 由于高校投资体制逐渐由单一的国家投资向多元化方向发展，在高校后勤企业化、市场化改革过程中。投资对高校会计信息的需求质量要求越来越高。一旦高校会计监督管理不力，行为扭曲，就会表现为会计监督管理弱化。导致高校会计信息失真、会计工作秩序混乱、会计主体违背职业道德徇私舞弊等。 |
| 关键词: 高等院校 会计监督 投资体制 中国 会计信息失真 后勤企业化 博弈分析 纳什均衡 |
| DOI： |
| 分类号:F231.6 G647.4 |
| 基金项目: |
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| Game analysis of weakening accounting supervision management in changing logistics of higher learning into enterprises |
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RAN Qi-xiu
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| Abstract: |
| Because the investment system of higher learning develops from single national investment to multiple investment directions, the requirement of investors for accounting information quality becomes higher and higher in the process of changing logistics of higher learning into enterprises and market. Once accounting supervision management of higher learning is weakened, distorted behaviors will result in false accounting information of higher learning, disordered accounting work and malpractices. Accounting practices will run counter to the professionel morality. |
| Key words: accounting supervision management,Nash equilibrium,information asymmetry,game |
