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Research on Financial Accounting Information Disclosure of China’s Social Security Fund Based on Game Analysis

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • Sha-sha Dai

    (Hunan University)

  • Ke Pan

    (Bank of Communications Hunan Provincial Branch)

  • Yuan-yuan Dai

    (Hunan University)

Abstract

Due to the non-consistency of the interests and objectives, confrontation and conflict will naturally occur between the accounting information providers of social security fund and regulators of the social security funds, and consequently the game will be generated. Applying the basic principles of game theory, the author firstly analyzes the mixed-strategy game between the social insurance fund management institutions and regulators; then conducts improvement and analysis on game model by regulatory measures like joining the civil regulatory and reporting; and finally concludes the relevant policy recommendations.

Suggested Citation

  • Sha-sha Dai & Ke Pan & Yuan-yuan Dai, 2013. "Research on Financial Accounting Information Disclosure of China’s Social Security Fund Based on Game Analysis," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 459-469, Springer.
  • Handle: RePEc:spr:sprchp:978-3-642-38391-5_47
    DOI: 10.1007/978-3-642-38391-5_47
    as

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