税法论文样本

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1、自己加封皮3号黑体、居中小4号宋体摘要企业会计信息对外公开披露是引导社会资源配置的重要信号。会计信息披露的真实与否直接关系着市场经济各行为主体的策略选择，对市场经济的正常运行起着非常重要的作用、随着会计监督制度的不断完善，我国企业的会计信息披露：质量也有了明显的提高。1999年修订的新《会计法》进一步完善了我国的会计监管，并提出了社会审计监督、单位内部监督和政府监督三位一体的会计监管模式。本文运用博奕论的分析方法，从不完全信息静态博奕的角度对我国企业信息披露质量问题进行分析，通过建立博奕模型对会计信息披露的博奕主体、各博奕主体行为选择策略做出

2、分析，从而形成会计信息披露的纳什均衡。并提出具有现实意义的结论与建议，为各行为主体做出最佳的行为选择提供理论上的分析和指引。全文共分为四部分，第一部分主要阐明我国企业会计信息披露的现实状况并提出问题：第二部分主要是建立博奕假设模型：第三部分是对博奕假设模型进行具体分析并得出基本的结论；第四部分进一步得出结论并提出具有现实意义的意见和建议。小4号宋体小4号黑体关键词：会计信息；会计监督；博奕分析小4号宋体4号黑体3号黑体、居中目录序言························································

3、··········································1一、会计信息披露博奕分析的基本假设·············································21.博奕主体·····················································································22.各行为主体的策略选择································································

4、··33.博奕分析的进一步假设··································································4二、会计信息披露的博奕分析····························································51.博奕模型与分析···········································································62.基本结论及相应分析······················

5、···············································7三、结论与建议··················································································81.结论及启示··················································································92.建议··········································

6、················································10参考文献···························································································12致谢···························································································133号黑体、居中会计信息披露的博奕分析4号黑体一、会计信息披露博奕

7、分析的基本假设小４号宋体、加粗博奕论的基本假设有两个：一是强调个人理性，假设当事人在进行决策时，能够充分考虑到他所面临的局势，即它必须且能够充分考虑到对奕者之间的相互作用及其可能影响，能够做出合乎理性的选择；二是假设对奕者最大化自己的目标函数，能够选择使其效用最大化的策略。博奕论把现实世界中不同参与者之间的各种复杂的行为关系抽象概括为不同参与人之间的利益冲突与一致，进而通过构建经济行为模型来研究不同参与人的策略选择问题，使分析更加准确；博弃论分析强调不同参与人之间的相互作用与相互影响，即某一方的收益或效用函数不仅取决于自己的选择，而且还依据对

8、手的选择；同时，博奕论把信息的不完全性作为基本前提之一，这就使得博奕论所研究的问题和所提出的结论与现实非常接近，具有真实性。１.博奕主体博奕主体包括：政府、债权人、