| Issue |
SHS Web Conf.
Volume 170, 2023
2023 International Conference on Digital Economy and Management Science (CDEMS 2023)
|
|
|---|---|---|
| Article Number | 03022 | |
| Number of page(s) | 6 | |
| Section | Enterprise Operation and Human Resource Management | |
| DOI | https://doi.org/10.1051/shsconf/202317003022 | |
| Published online | 14 June 2023 | |
Countermeasures of Financial Internal Supervision Institutions of Administrative Institutions Based on the Double Game
1 Naval University of Engineering, Department of Management Projection and Equipment Economy, Wuhan, China
2 Audit Office of Central Military Commission, The Third Direct Audit Center, Beijing, China
* Corresponding author: 719273356@qq.com
The state audit in the new era focuses on strengthening the restriction and supervision of public power, and it will inevitably require strengthening the audit and supervision of administrative institutions, which leads to the discussion of the efficiency of the internal supervision institutions in administrative institutions. In order to effectively control the finance internal supervision risk, a moral hazard monitoring model with a two-tier game mechanism is proposed. In the model, it establishes an upper-level game and a lower-level game analysis framework for the "lazy" and "Free-riding" behaviors in moral hazard. Combining the equilibrium conditions to explain the game results, and put forward the overall risk monitoring countermeasures for the two behaviors.
© The Authors, published by EDP Sciences, 2023
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