Study On Military Accounting Information Distorting By Information Economy And Game Theory

This thesis study on distorted military accounting information byInformation Economy and Game Theory. The reason to military accountinginformation distorting is complicated. The wrong design of militaryaccounting institution, the inferior capability of the military accountant, theincomplete military accounting law and the wrong military budget, all canmake the military accounting information distorting. This thesis make adeepen research to this external reasons, draw a conclusion that the reasonto the distorting military accounting information is the benefit conflictbetween the military accounting information supply and demand. Weexpatiate this question in six parts.Part 1: In this part, we explain the concept of the military accountingdistorting, show the kinds of military accounting distorting, illuminate therepresentation of military accounting distorting, show the harm that themilitary accounting distorting made. The concept of military accountingdistorting is that the product of the military accounting system cannotreflect the real military accounting operation. According to the reason ofmilitary accounting distorting, we classify the military accountingdistorting to three kinds, the distorting by wrong regulation, the distortingby the intent behavior of military accountant and the distorting by theinferior capability of military accountant. The distorting question of themilitary accounting is serious, by the united financial supply, the militaryaccounting distorting have a more severe trend.Part 2:Illuminating the composition of military accounting system andthe surrounding factor. According to the specialty of the militaryaccounting system, we draw a conclusion that the military accountingsystem can help the military accounting distorting. The close militaryaccounting system, the dependence of audit, the outdated militaryaccounting laws, the arbitrary judgment of the military manager can makegive the convenient condition to distort the military accountinginformation. Part 3:Summarizing the reason of distorting the military accountinginformation and the administering distorted military accountinginformation. The wrong design of military accounting institution, theinferior capability of the military accountant, the incomplete militaryaccounting law can make the military accounting information distorting.Especially the purposive distorted the military accounting information isthe main reason. And we illuminate the administration of distortedaccounting information, put emphasis on administer the military accountingdistorting by Information Economy and Game Theory. Part 4:We construct the Military Accounting Information Market bythe Dissymmetry Information Theory, research the relation between thequality of military information and the management dealing of militaryaccounting information. By setting up an experiment about militaryaccounting market and illuminating the failure of military accountingmarket, we draw a conclusion that we can improve the allocating efficiencyby "signal"and "screening". And we conclude that we can solve the"anti-choice"and "moral hazard"which occur in the contract betweenmilitary manager and military accountant by the appointed militaryaccountant.