会计师事务所之间的压价竞争与事务所向帮助其承揽业务的单位和个人支付回扣(佣金)问题,一直是注册会计师行业中的一块顽疾。长期以来没有明显改观。笔者运用博弈理论对这一问题的两个层面进行分析,力图得出几点有针对性的认识。一、事务所压价竞争与支付回扣行为的博弈分析目前,我国注册会计师行业的竞争渐趋激烈,但由于行业的资格准入限制、行政干预、客户对事务所的同区域偏好 The hypocritical competition among accounting firms and the fact that firms pay rebates (commissions) to units and individuals that help them to undertake business operations have always been a chronic illness in the CPA profession. For a long time no significant change. The author uses game theory to analyze the two aspects of this issue and tries to draw some pointed understanding. First, the firm’s bargaining competition and payment rebates game analysis At present, the CPIC industry in China increasingly fierce competition, but due to industry access restrictions, administrative intervention, the client’s preference for the same area with the firm