基于全面预算管理的预算编制与审批的动态博弈
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引用本文:刘沩玮.基于全面预算管理的预算编制与审批的动态博弈[J].经济数学,2010,27(2):100-105
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作者单位
刘沩玮 (中南财经政法大学 新华金融保险学院湖北 武汉430074) 
中文摘要:在全面预算管理体系下,重点探究预算申请与审批过程中的博弈关系,通过建立一个含不确定性因素的完全但不完美信息的动态博弈模型,找到博弈参与方决策的主要决定因素,研究怎样才能降低申请人虚报预算和审批人渎职宽审的概率,从而为这一问题的解决思路提供理论依据.
中文关键词:全面预算管理  预算编制与审批  动态博弈  不完美信息
 
Dynamic Game Analysis of Budget Making and Examination Based on the System of Comprehensive Budget Management
Abstract:Under the system of comprehensive budget management,this paper focused on the game of budget examination and approval procedure. By analyzing the dynamic game with complete but imperfect information,and finding out the main factors affecting each party’s decision,this paper studied the issue of how to decrease the probability of the applicant's fraudulent declaration and of the examiner’s malfeasance.
keywords:comprehensive budget management  budget making and examination  dynamic game  imperfect information
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