政府激励下云会计资源共享的三方演化博弈研究OA
Tripartite evolutionary game analysis of cloud accounting resource sharing under government incentives
云会计资源共享平台的发展在一定程度上解决了中小企业数字化转型的难题,但平台在发展过程中存在着较大的阻力.因此,基于三方演化博弈理论构建云会计资源共享平台、政府部门和客户企业的演化博弈模型,进行渐近稳定性分析和均衡点稳定性分析,进一步运用仿真工具对三方主体动态演化过程进行仿真分析.演化结果表明:云会计资源共享平台能够加强内部管理、提升服务质量、保障信息安全,有利于提高中小企业参与的积极性,建设良好的运行生态;政府部门建立"损失—赔偿"机制,实施云平台动态考核、设计合理的奖励机制,也是促进云会计资源共享的有效方法.
To some extent,the cloud accounting resource sharing platform has resolved the bottlenecks in the digital transformation of small and medium-sized enterprises(SMEs),yet its long-term operation still faces prominent development barriers.Accordingly,this paper establishes a tripartite evolutionary game model covering cloud accounting platforms,government departments and client enterprises based on tripartite evolutionary game theory.It conducts asymptotic stability analysis and equilibrium point stability analysis,and adopts numerical simulation to explore the dynamic evolutionary characteristics of the three stakeholders.The research results reveal that cloud accounting platforms can boost SMEs'participation willingness and foster a healthy operational ecosystem by optimizing internal management,upgrading service quality and guaranteeing data information security.
吴花平;黄洪钰
重庆理工大学 会计学院,重庆 400054重庆理工大学 会计学院,重庆 400054
管理科学
云会计资源共享平台中小企业政府激励演化博弈
cloud accounting resource sharing platformsmall and medium-sized enterprisegovernment incentiveevolutionary game
《重庆理工大学学报》 2026 (10)
106-115,10
国家社会科学基金青年项目"'互联网+会计'下云会计资源共享风险管控及实现路径研究"(16CGL070)
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