会计学院入选分论坛文章学术论文.docx

会计学院入选分论坛文章学术论文.docx

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会计学院入选分论坛文章学术论文

会计学分论坛

目录

EvolutionaryGameAnalysisofMonitoringActivityoftheLossofScientificResearchFundsBasedonDuplicativeDynamic3

基于《会计核算软件数据接口》国家标准的数据转换研究10

基于新农村财务审计环境对审计模式的思考14

上市公司年报披露时滞影响因素的实证分析—来自中国沪市A股上市公司的经验数据21

实施政府采购信用担保完善中小企业的风险控制28

高丽四介松都治簿法会计册比较研究32

政府绩效审计评价体系构建思路43

科技财政经费监管合谋的博弈分析及瓦解机制设计51

EvolutionaryGameAnalysisofMonitoringActivityoftheLossofScientificResearchFundsBasedon

DuplicativeDynamic

LiliJIU,BingZENG

（ChongqingUniversityofTechnology,CollegeofAccounting,Chongqing，400054）

Abstract:

Analyzingthestrategies’choiceontheinteractionbetweenthegovernmentregulatorsandgroupsofresearcherswiththeevolutionarygametheory，amodelofasymmetricgamebetweenthemissetupandthesteadystateofthemonitoringactivityunderthisconditionisanalysed.Atthesametime,thedecisionsbetweenthegovernmentregulatorsandgroupsofresearchersarediscussedandsomesuggestionsaboutscientificresearchfundssupervisionaregiven.

Keywords:

scientificresearchfunds;evolutionarygame;duplicativedynamic;supervisionmechanism

基于复制动态的科研经费流失监管演化博弈分析

酒莉莉，曾冰

（重庆理工大学会计学院，重庆，400054）

摘要：

利用演化博弈论的方法对政府监管部门和科研人员群体之间相互作用时的策略进行了分析，建立了监管部门与科研人员之间的非对称博弈模型，并对该条件下科研经费流失的稳定状态进行分析，讨论政府监管方与科研人员在相互作用的过程中决策的选择，并提出关于科研经费的保障建议。

关键词：

科研经费监管；演化博弈；复制动态；监管机制

1Introduction

AsChinesegovernmentsenhanceinvestmentsinscienceandtechnology,theprojectfundsscientificresearchinstitutionsaskforhavebeenontheincreasecontinually,whichmakessourcesoffundsdiverseandmulti-layered.Nevertheless,multitudesofresearchfundstendnottobetransferredintoproductiveforcesandexampleslikethatamulti-millionresearchprojectonlyproducesseveralpoorpapersareextremelynumerous.Itisnoteworthythatthereexistsmanyproblems,suchaslackingofopenness,seriousabuse,notenoughsupervision,inourusemechanismofscientificresearchfunds.Alargenumberoflivingexampleshavebroughtusawake-upcall,andblockingthe"blackhole"ofresearchfundslossissuchapressingthingthatwecannotwait.

Thispaperanalysesthelossandsupervisionbehavioursofresearchfunds,andsetupamodelofevolutionarygameanalysisbetweengovernmentregulatorsandgroupsofresearcherswiththeevolutionarygametheory.Meanwhile,thesteadystateundertheconditionofbothsidesinterconnectingandbindingeachothertomakethefairuseofthefundsisanalysed.

2EvolutionaryGameAnalysis

2.1AsymmetricGameModel

Evolutionarygamedynamicsistheapplicationofpopulationdynamicalmethodstogametheory.Ithasbeenintroducedbyevolutionarybiologists,anticipatedinpartbyclassicalgametheorists（JosefHofbauer;KarlSigmund,2003）.

Theparties（thegovernmentregulatorsandresearchers）bothhavetwokindsofstrategies:

thegovernmentregulatorscantakestrictorminorsupervisionstrategy,whileresearcherschooseabidanceorfraudtacticstotheregulation.Asneitherofthemdoselectionsimultaneously，northeirstrategicchoiceandprofitareasymmetric,therecomestoaasymmetricgame.Onthebasisofnon-cooperativerepeatedgame,Table1showstherelevantpayoffmatrix

Strategy

GovernmentalRegulators

Strictsupervision（x）

Minorsupervision（1-x）

Researchers

Abidance（y）

D-B,-A

D-B,0

Fraud（1-y）

-E,E-A

0,-G

Table1Asymmetricgamemodelbetweengovernmentregulatorsandresearchers

Table1showsthemonitoringcostofgovernmentregulatorsisA.Regulatorscan'ttakeaeffectivesupervisionforthecostlimit,whilechecktheperformanceatacertainprobability"x";Meanwhile,iftheresearchershaveagoodsenseofacademicethicsandlegalliteracy,theychooseabidancetacticsnomattertheregulatorscheckthemornot,whichgivesrisetolossofsomeillegalincome"B"andacquisitionofreputationbenefits"D",wedefineitsprobabilityas"y";Ifresearchersengageingoingafterillegalbenefitsandwealth,weregardthehugefinealongwithlossofsocialimageas"E"oncetheywerediscoveredbyregulators;Inaddition,ifregulatorsmakesupervisionbecomeamereformality,yetresearchersneglecttheriskofliabilityarisingfromirregularitiesaswell,allthesebringaboutsocialcostas"C"andnegativereturnsforregulatorsas"G".

Scientificresearchersincontemporarysocietyareuniversallyshortofmoralconsciousnessandacademicself-restraint,also,governmentadministratorsdonotimplementseverepunishmenttothisbehaviourofresearchpersonnel'simproperuseoffundsandignorethelossofreputationderivingfromtheirirresponsiblemannerthatmakeGsmaller.Insuchcircumstances,therealwaysexistsGA>A-E.Throughthismethod,regulatorswillbepromotedtoincreasemonitoringeffortsandconstraintresearchers'illegalproceedsbehaviourwithvariousmeans.Theasymmetricgamemodelbetweenbothsidesisdepictedinthefollowingtable:

Strategy

GovernmentalRegulators

Strictsupervision（x）

Minorsupervision（1-x）

Researchers

Abidance（y）

D-B,-A

D-B,0

Fraud（1-y）

-E,E-A

0,-C-G

Table2Payoffmatrixbetweenregulatorsandresearchersunderaasymmetricgamemodel

2.2EvolutionaryAnalysisofBehaviourChoicesbetweentheRegulatorsandResearchers

Mostpeoplealwaystakeactionsbyintuitionorimitatingothersuccessstoriesundertheboundedrationalityconditionwhenthey'reconfrontedwithcomplicatedproblems,whichisacontinuousprocessofseekingandstudyingfortheinitialstrategymaynotbethebestone.Intheprocess,theproportionofhigh-profitstrategygroupskeepsarisinguntilitcomestoESS.

Table2showstheexpectedrevenueofresearchersasfollows:

abidancestrategy:

+

;

fraudtactic:

;

theaverageexpectedrevenueofresearchers:

（1）

While,theexpectedrevenueofregulatorsshouldbe:

strictstrategy:

;

minorstrategy:

;

thentheaverageexpectedrevenueofregulatorsis:

（2）

Consequently,theresearchers'replicateddynamicequationfortheactionofmisusefundsis

（3）

Makedy/dt=0,weget

InaccordancewiththestabilitytheoremofdifferentialequationandnatureofESS,whenthereisF'（y*）<0,y*istheevolutionarystablestrategy.Thefollowingchartrespectivelyshowsdifferentdynamictendencyindifferentsituations.

Chart1Replicateddynamicphasediagramofresearchersinasymmetricgamemodel

Whenx*comesto

F（y）getstobe0consistentlyandwecanconsideritasthis:

assoonasregulators'supervisionarrivesatx*,theinitialproportionoftheattitudes（properuseorimproperusefunds）ofresearchersisstable.

Whenx

whichleadstoF'（0）<0,F'

（1）>0.Thatmeanswhenthereisx

isthesingleESSasawhole.Itispointedoutthatoncethegovernmentalsupervisorstakeweakinspectionontheoppositeside'sbehaviour,thelegalityofusingfundskeepsdescending.

Whenx>x*,F（y）>0insection（0,1）andreplicateddynamicequation（3）stillgetstwobalancepoints:

contemporaneouslyF'（0）>0,F'

（1）<0.Thenwhenthereisx>x*,

istheonlyevolutionarystablestrategy（ESS）overallsituation.Weseeitasthis:

theregulatorsinteractwellwithresearchersandresearcherenhancethelegaluseofscientificfunds,whichattainsParetoOptimalitygradually.

Thenlet'sdeliberatethegovernmentsideandtheirreplicateddynamicequationgetstobe:

（4）

Make

weget

Still,inlinewiththestabilitytheoremofdifferentialequationandnatureofESS,whenthereisG'（x*）<0,x*istheevolutionarystablestrategy（ESS）.

When

G（x）alwayskeeps0.Behavioursofcorruptionandwastedonotexistingroupsofresearchers,whichmeanswhenseriousnessofattentioninTable2comesuptoy*,itisstableforregulatorstomonitor.Tofurtherillustratethiskindofdynamictendency,therecomesChart2:

Chart2Replicateddynamicphasediagramofresearchersinasymmetricgamemodel

Whiley>y*,G（x）>0insection（0,1）,whicharousesequation（4）togetbalancepointsof

simultaneouslyG’（0）>0,G’

（1）<0.Wecancometotheconclusionthatundertheconditionofy>y*,

getstobetheESS.Itissaidthatregulatorswillplayagreatroleinsupervisionundersuchsituationofbothparties'carryingonperfectly,whichdefinitelyachievesParetoOptimalitygradually.

Wheny

provestobetheESS.Sotospeak,researchers'poorbehavioursofwasteandillegaluseoffunds,combinedwiththeotherside'sminorsupervisionandignoranceofthehugeloss,createsanenormousadverseimpactonoursociety.

3ConclusionsandAdvice

3.1Conclusions

Toregulators,ifmonitoringcost"A"keepsincreasing,theny*decreases.Inotherwords,thesescientificresearcherswilltakenoaccountbydegreesofthelegalityoftheiractionontheuseofstudyfunds;Moreover,ifCandGgrowsinnumberofquantitiy,theny*decreases,aswellitcanbeinterpretedasregulatorsenduremorewiththeincrementalexpectationofthepublic,whichresultsinthegovernmentsideenhancingsupervisionandtheoppositesidemakinguptheirmindinaccordancewithregulators:

supposingthatx>x*,itisabestchoiceforresearcherstoabide,whichgeneratesy*>0;Lastbutnotleast,intheeventofE