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注册会计师行业的诚信问题关系到整个社会经济的协调健康发展,特别是在我国资本市场尚待进一步完善的今天,注册会计师行业的诚信建设是保护投资者权益的重要方面。本文针对目前我国注册会计师行业面临的“诚信危机”,运用进化博弈论中的复制动态和进化稳定策略思想进行分析,试图发现引发注册会计师行业诚信问题的根源,进而证明建立基于产权保护的“第二方监督”机制的有效性,旨在推进我国相关制度的改革和发展。
The integrity of the CPA industry is related to the harmonious socio-economic development, especially in our country’s capital market to be further improved today, the integrity of the CPA industry is to protect the rights and interests of investors an important aspect. This paper analyzes the “crisis of honesty and credit” facing the CPA industry in our country and analyzes the origin of CPA industry integrity by using the strategy of replication dynamics and evolutionary stability in evolutionary game theory, and then proves the establishment of “ The two sides supervised ”the effectiveness of the mechanism to promote the reform and development of the relevant systems in our country.